Spain's Supreme Court on Wednesday upheld the acquittal of former Barcelona player Neymar, as well as former club presidents Sandro Rosell and Josep Maria Bartomeu, on charges of fraud and corruption stemming from the 2013 transfer of the Brazil star from his boyhood club, Santos.
The Supreme Court's Criminal Chamber on Wednesday said it rejected the appeal filed against the 2022 ruling from the Barcelona Provincial Court, which had previously determined that no crime was committed during the acquisition of the player.
The Supreme Court on Wednesday ruled that the established facts demonstrate "the inconsistency of the prosecution's case."
"There was no corruption in the business dealings, nor any improper fraud, not on the part of the player, his representatives, or FC Barcelona," the Supreme Court ruling said.
Prosecutors had sought a two-year prison term for Neymar and the payment of a €10 million ($9.95m) fine in the case brought by Brazilian investment firm DIS, which owned 40% of the rights to Neymar when he was at Santos.
DIS had argued that it lost out on its rightful cut from the transfer because the true value was understated.
DIS received €6.8m -- 40% of Neymar's official transfer price of €17.1m -- but Barral said the figure was unrealistic given the player's valuation.