Barcelona have moved to defend president Sandro Rosell after a request by the state prosecutor to open proceedings against him.
The action relates to the alleged misappropriation of funds during the signing of Neymar in the close-season, which saw just €17.1 million of the reported overall €57.1 million transfer fee going to the Brazilian's former club Santos.
Barcelona club member Jordi Cases filed a complaint seeking confirmation of what happened to the remaining monies and, on Friday, the state prosecutor requested that the judge overseeing the case open proceedings against Rosell.
A statement on the club's website read: "Barcelona Football Club wishes to express its most energetic indignation about the report by the state prosecutor on the signing of Neymar Da Silva Santos Junior.
"The operation to sign Neymar Da Silva Santos Junior was complex, an example of business engineering, and we have repeatedly expressed the confidential nature of some of its agreements.
"Our rivals were prepared to conduct the same operation for much more money but (FC Barcelona) won through thanks to the skill and expertise of its negotiating team.
"This contractual complexity, labelled by the prosecutor in his report as 'contractual simulation', never constitutes a crime in itself.
"We believe the prosecutor is making a mistake in believing otherwise. Faced with the seriousness of these facts, and despite a belief in the good faith of the legal authorities, we will act forcefully to defend the honour of (FC Barcelona) and its president."
Rosell denies any wrongdoing, and the judge is yet to rule on the prosecutor's request.comments