An investigation into Barcelona's signing of Neymar will be reopened over suspicions of fraud and corruption, Spanish news agency EFE reports.
Brazilian investment company DIS claimed it was due a 40 per cent cut of the fee which took Neymar from Santos to Camp Nou in 2013, initially claimed to be EUR57million by Barca but later revealed to be much more, with club president Josep Maria Bartomeu claiming over EUR100m was spent on the deal.
The case was thrown out of Barcelona's high court in July due to a lack of evidence, but that decision has now been overturned.
Barcelona have protested their innocence throughout the case, with Neymar insisting "I'm not a criminal" when the proceedings were initially thrown out.
Neymar has continued to flourish on the pitch despite having the matter hanging over him for much of last season and Barca coach Luis Enrique has backed the Brazil captain to do so again.
He said: "If there is a player who is used to this kind of situation it is Neymar; if there's a team that's used to this kind of situation it is Barcelona.
"The players, the manager - we are used to things that have got absolutely nothing to do with football."
Neymar was reportedly ordered to pay over EUR45m in fines and back-taxes in March over alleged fraud in relation to image rights.