Neymar, Sandro Rosell and Josep Maria Bartomeu will be tried over the Brazilian’s 2013 transfer to Barcelona, it is reported.
The company DIS claim they have received ‘continual deception’ over the deal and are entitled to 40% of the player's rights which never arrived.
The current national court overseeing the claims can only hand down maximum prison sentences of five years but such claims go higher than that, with the case moving to a higher judicial body.
The Spanish prosecution service want a two-year prison sentence and €10m fine for Neymar, with a five-year sentence for former Barca president Rosell, currently in police custody on other charges.
Marca, who carry the report via press agency AFE, also say that whilst the state is not actively pursuing Bartomeu, they wish to find Barcelona €8.4m.
There are also calls for Neymar’s father to be jailed for two years and his mother for one.