The Barcelona star will be heading to court for tax evasion after a judge rejected his appeal.
The four time Ballon d'or winner and his father, Jorge Messi are accused of withholding about £3.4 million in unpaid taxes between 2007 and 2009.
The Spanish judge's statement read: 'In this
type of crime, it is not necessary for someone to have complete knowledge of all the accounting and business operations nor the exact quantity, rather it is sufficient to be
aware of the designs to commit fraud and
consent to them.'
Messi had hoped to avoid having to appear in
court because his father manages his income.
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