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Birthday boy Messi tested on and off the pitch

Barcelona's four-times World Player of the Year is dealing with a Spanish tax investigation after authorities accused him and his father Jorge of a four million Euros fraud on earnings from image rights from 2007-09.

The Messis have been summoned to give evidence to an investigating judge on September 17th, after which formal charges could be brought.

The talismanic forward also has to handle the arrival of one of the sport's most exciting prospects at the Nou Camp, Brazil striker Neymar.

The Messis have denied any wrongdoing and appeared to have made a conciliatory move with the tax man, according to a report in Monday's edition of Barcelona-based newspaper La Vanguardia.

The prosecutor's office said two weeks ago that Messi had tried to hide income from the sale of image rights via a complex web of shell companies in Uruguay, Belize, Switzerland and the United Kingdom.

"I'm sure they will fit together well and understand each other," Barca team-mate Gerard Pique said recently. "The presence of Neymar will help Leo.

"Often rivals try to mark Messi and crowd him out, with a pile of opponents on top of him. With Neymar, at least two of them will need to be wary of someone else."

He has six La Liga winners medals, two King's Cups, two European Super Cups, five Spanish Super Cups and two Club World Cups.

He set a new record of 91 goals scored in a calendar year in December, and went on to become the first player to score against all of Barca's La Liga rivals in consecutive games with