Barcelona President Josep Maria Bartomeu and economic Vice-President Javier Faus are set to be included in the Neymar lawsuit.
In January, Spanish High Court judge Pablo Ruz started an investigation against former Blaugrana chief Sandro Rosell, who was accused by club member Jordi Cases of embezzling funds following Neymar’s arrival.
Cases has now confirmed that he has submitted the necessary documents to include Bartomeu and Faus.
It is now up to Ruz whether to name the current board members as suspects in the case.
“What we’re trying to do is bring a lawsuit against individuals and, rather than punishing Barca as a legal entity, punish those individuals who have allegedly committed the offences,” Cases told AS.
“It’s an attempt to protect the club as an institution and punish those responsible for mismanagement, if the judge deems there is an offence.”