Judge Pablo Ruz indicted Football Club Barcelona on fraud charges related to the signing of Brazilian striker Neymar last summer.

In his decision the Judge said that "at the moment there are sufficient indications for the investigation into the possibility that a crime against the public Treasury was committed by the entity Football Club Barcelona."

Judge Ruz acted on the request made on Wednesday by the Spanish State Prosecutor, Jose Perals to indict the football club.

Perals accused Barcelona of owing 9.1 million euros ($12.5 million US dollars) in unpaid tax and failing to declare 37.9 million euros, from the agreements to bring Neymar to the reigning league champions from his former, team, Santos.

The Prosecutor said he saw evidence of "the existence of simulated contracts as well as the existence of operations of ' financial engineering' through which it was intended to fool the Public Treasury."

His report spoke of "up to nine different contracts for different causes .. In which the payment of large amounts of money was made to societies which move in the orbit of the player, given that his representatives intervene in all of them".

One of these payments saw 10 million euros go to the company N& N, which is controlled by Neymar's parents in 2011 with the aim of ensuring Neymar would sign for Barca.

Perals explained that Barcelona should have paid 24.7 percent tax on the 37.9 million euros, given that Neymar was not resident in Spain at the time of his signing and the obligation to declare the money is based on the Tax of Earning of Non-Residents (IRNR).

The 'Caso Neymar' as it has become known, forced former Barcelona President, Sandro Rosell, who was the driving force behind the deal, to resign in January after stating the deal has cost a total of 57.1 million euros.

In a press conference after Rosell's resignation, the club explained that the cost of signing Neymar was actually 86.2 million euros after taking into account Neymar's signing bonus, commissions, marketing deals, and donation to the player's foundation.

Should Barca be found guilty of fraud, the club would not only have to pay the outstanding tax, but would also face interest payments for the late payment of that tax as well as a fine.