Named-entity directory: organizations, corporate vehicles and public bodies
§6 — Named-entity directory: organizations, corporate vehicles and public bodies
Task 1 deliverable (organizations).
6.1 Governing bodies and federations
| Entity | Appears in |
|---|---|
| FIFA | Every phase. ORIGIN-016/030/035/037/038; ARG (Ballon d'Or, FIFA-Gate, 2010 apology); RET-007/013; NEG-011 (deferred to UEFA); TOURN-014/032/038; MIA-008/009/023; Stage 1 ×3; Stage 2 ×2 |
| FIFA Council | MIA-008; Stage 2 Addendum (14 Feb 2023; 14 Mar 2023; 23 Jun 2023; 17 Dec 2023) |
| FIFA Disciplinary Committee / Appeal Committee | ARG (2006 brawl); TOURN-014/032 |
| FIFA Players' Status Committee | ARG (2008 CAS single-judge decision) |
| FIFA Referees Committee | ARG (steelman rebuttal — appointment rotation) |
| FIFA Technical Study Group (TSG) | ARG (2014 Golden Ball selection) |
| CONMEBOL | RET-001/007; TOURN-007/009/039; ARG (2015 Copa); Handoff |
| CONMEBOL Tribunal de Disciplina | TOURN-009 (Belisario, jueza única) |
| UEFA | ORIGIN-021/040/041; NEG-015; TOURN (Finalissima, joint) |
| UEFA Control, Ethics & Disciplinary Body | ORIGIN-041 (Del Horno); NEG-015 |
| CONCACAF | RET-001 (Centenario, joint); MIA-028 (security fine) |
| AFA | ARG; RET-006–015; TOURN-009/014; MIA-019; Handoff |
| AFA Comité de Regularización (Normalising Committee) | RET-007/008/013 |
| AFA Tribunal de Disciplina | RET-013 |
| AFA Consejo Federal | RET-007 (Toviggino) |
| RFEF | ORIGIN-014/021/032; ARG (Claim A); NEG (Integrity Dept.; personated as a party) |
| RFEF Comité Técnico de Árbitros (CTA) | NEG-001/007/014; Handoff p.3 |
| LFP / La Liga | ORIGIN-032; NEG (acusación particular, 8 Mar 2023); BCN-011 (audit valuing the lever at €517m) |
| CSD (Consejo Superior de Deportes) | ORIGIN-032; NEG (rejected as a party, 26 May 2023) |
| CEDD | ORIGIN-032 (Barça not sanctioned; responsibility assigned to the RFEF as licence-issuer) |
| CAS / TAS | ARG (2008/A/1622-1624); TOURN-014 (AFA/CBF appeals withdrawn) |
| IFAB | TOURN-032/038/039; Stage 1 ×3 (Laws 12/14; VAR protocol) |
| MLS | MIA-006/007/014/032; Stage 2 Addendum (Garber quote sheet) |
| Liga MX / Leagues Cup Organizing Committee | MIA-025/029/033-INC01/03 |
| U.S. Soccer | MIA-026; Stage 2 ×2 — "no retrieved U.S. Soccer statement" |
| KNVB / CBF / DFB | TOURN-014/032; ARG (2006) |
| WADA / IOC | ORIGIN §12 (hGH prohibited status; TUE regime) |
| WHO | TOURN-014 (25% of the AFA settlement fine donated) |
6.2 Corporate vehicles — Negreira matter (NEG-002/003/007)
| Entity | Function as documented |
|---|---|
| DASNIL 95 SL | Incorporated 1995-08-02, Registro Mercantil de Barcelona; object: advertising + "realización de vídeos deportivos para su comercialización"; controlled by Enríquez Negreira; principal vehicle. Predates the payments. |
| NILSAD SCP (frequently mis-rendered "Nisdal") | Controlled by Enríquez Negreira; largest share — a reported ~€4.37M across 2005/06–2014/15 |
| SOCCERCAM SLU | Javier Enríquez Romero's company; Guardia Civil found no employees; shared DASNIL's address and phone |
| TRESEP 2014 SL | Owned by Josep Contreras Arjona (ex-Barça director, died 2022); used to "triangulate" payments to SOCCERCAM and dilute the Negreira link; commission reported at 30–50% |
| RADAMANTO SL · BEST NORTON SL · ESTUDIO ATD | Additional entities named by the Guardia Civil (linked to Contreras / Molinaro). AEAT reporting put the total count at up to seven corporate vehicles. |
6.3 Corporate vehicles — Messi image-rights structure (BCN-001/004/005)
Per the Fiscalía querella and the AP/TS findings: Sport Consultants Ltd. (Belize; cessionary from 2005; administered by Celia Cuccittini) · Sport Enterprises Ltd. (UK; agent company — note the near-identical name; do not conflate) · Goodshire S.A. (Uruguay; ultimate beneficiary Jorge Messi) · Lazario GmbH (Switzerland, first structure) · Vitop Consulting AG (Switzerland; capital provider) · Jenbril S.A. (Uruguay; Messi sole shareholder from 2007) · Sidefloor Ltd. (UK; controlled via Bedford Nomines (UK) Ltd / West England Trust Limited) · Tubal Soccer Management GmbH (Switzerland, from 2007).
6.4 Club, commercial and financial entities
FC Barcelona (club; legal person; tax defendant in the Neymar matter; investigada as persona jurídica in Negreira) — NEG, BCN, ORIGIN · Barça Licensing & Merchandising (BLM) (subsidiary, Jul 2018; credited by Deloitte for part of the revenue rise) BCN-022 · Barça Studios / Barça Vision BCN-012 · Locksley Investments (49% FCB / 51% Sixth Street) BCN-011 · Sixth Street BCN-011 · Socios.com / Chiliz; Orpheus Media / Mediapro BCN-012 · I3 Ventures (€980,000; PwC found the fee above a €120,000–150,000 market range) BCN-010 · Nike (FCB kit supplier since 1998; Messi's supplier to 2006) ORIGIN RR-SPN-01, BCN-013/019 · adidas (Messi personal from 2006; reported lifetime deal Feb 2017; also a FIFA partner and Golden Ball/Boot naming sponsor; the reviewed sources identify no award-influence act) ORIGIN-037, ARG, BCN-013/018, RET (sponsor roster) · UNICEF (2006 — the club paid the sponsor, ≥€1.5m/yr) BCN-014 · Qatar Foundation (€150m/5yr, €30m/season, up to €170m with add-ons — club-confirmed) BCN-015 · Qatar Airways (2013–2017; value UNKNOWN) BCN-016 · Rakuten (€55m/yr + €1.5m La Liga / €5m UCL bonuses — club-confirmed) BCN-017 · Spotify (Mar 2022; reported €280m — press estimate, origin La Vanguardia) BCN-020 · Beko BCN · Deloitte Sports Business Group (Money League) BCN-022 · Inter Miami CF MIA · Nubank (Nu Stadium naming rights, Mar 2026; terms not disclosed) MIA-034 · Apple / Apple TV (MIA-032 — Messi's refereeing remarks were made to Apple TV) · DAZN (~$1bn CWC global rights) Stage 2 ×2 · TNT (US sublicence) Stage 2 · Bank of America; AB InBev (CWC sponsors) Stage 2 · Royal Caribbean (Inter Miami activation fronted by Messi) Stage 2 · Fox–Turner (AFA TV rights, 5 yrs, approved 2017-03-29) RET-014/015 · Superliga Argentina de Fútbol (created 2017) RET-015 · Fútbol Para Todos (state programme; rescission compensation ~305m pesos, Feb 2017) RET-015, ARG, RET-006 · TOURPRODENTER LLC (Florida Division of Corporations record; document L21000379526; active; Josefina A. Gattei PA listed as registered agent and Erica Gabriella Gillette as manager; those administrative fields do not establish ownership or participation in alleged conduct) MIA-010/011/012; Handoff · Torneos y Competencias; Full Play; Traffic (ARG, FIFA-Gate) · Bank Julius Baer (2021 DPA) ARG · Acindar (the obra social that paid the bulk of the GHD treatment) ORIGIN-023 · Novo Nordisk (laboratory donation) ORIGIN §12 · Bonhams (napkin sale, 2024-05-17) ORIGIN-010.
6.5 Investigative, judicial and state bodies
AEAT (Agencia Tributaria) — NEG-004, BCN-002/008/009. The cited record states: "no consta pago alguno a ningún árbitro… no consta prueba alguna en cuanto a que pudiera influir en resultados." · Fiscalía Anticorrupción; Fiscalía Provincial de Barcelona (diligencias 194/2022, opened 2022-05-03); Fiscalía de Delitos Económicos de Barcelona (BCN-001) · Guardia Civil (Unidad Orgánica de Policía Judicial) NEG-007 · Juzgado de Instrucción nº 1 de Barcelona; Juzgado de Instrucción nº 3 de Gavá (BCN-001, Diligencias Previas 598/13) · Audiencia Provincial de Barcelona, Sección 21ª (Negreira appeals) and Sección 8ª (Messi tax trial) — different sections, different cases; do not merge · Tribunal Supremo, Sala Segunda (STS 374/2017) · Audiencia Nacional (Neymar; Judge Ruz) · Instituto de Medicina Legal de Cataluña NEG-016 · CGPJ / poderjudicial.es · BOE (ORIGIN-021 — searched; negative result, consistent with the residence route) · Registro Mercantil de Barcelona · Mossos d'Esquadra BCN-010 · Inspección General de Justicia (IGJ) RET-006 · U.S. DOJ / FBI (MIA-011 — one unretrieved La Nación report described scrutiny; this publication has not verified the procedural status, and no public docket or DOJ announcement was located in the reviewed material) · Florida Division of Corporations (sunbiz) MIA-010 — official entity-detail record retrieved 22 July 2026 · Cámara Nacional de Apelaciones en lo Penal Económico (Argentina) MIA-019 — separate proceeding with no established TourProdEnter connection · cij.gov.ar / fiscales.gob.ar / ARCA-AFIP — MIA-019, not retrieved.