An investigation into Barcelona's signing of Neymar will be reopened over suspicions of fraud and corruption, Spanish news agency EFE reports.
Brazilian investment company DIS claimed it was due a 40 per cent cut of the fee which took Neymar from Santos to Camp Nou in 2013, initially claimed to be €57million by Barca but later revealed to be much more, with club president Josep Maria Bartomeu claiming over €100m was spent on the deal.
The case was thrown out of Barcelona's high court in July due to a lack of evidence, but that decision has now been overturned.
Barcelona have protested their innocence throughout the case, with Neymar insisting "I'm not a criminal" when the proceedings were initially thrown out.
He said: "If there is a player who is used to this kind of situation it is Neymar; if there's a team that's used to this kind of situation it is Barcelona.
"The players, the manager - we are used to things that have got absolutely nothing to do with football."
Neymar was reportedly ordered to pay over €45m in fines and back-taxes in March over alleged fraud in relation to image rights.
