Lazario GmbH

Also known as: Lazario

Jurisdiction: Switzerland

Swiss company described in the record as the first structure used to contract Messi's image rights.

Timeline appearances

2013-06-12Barcelona business & personal taxClassification: Credible reported allegation
Barcelona economic-crimes prosecutor files complaint against Lionel Messi and Jorge Horacio Messi over image-rights taxation
2016-07-05Barcelona business & personal taxClassification: Confirmed fact
Audiencia Provincial de Barcelona convicts Lionel Messi and Jorge Messi on three counts of tax fraud
2017-05-24Barcelona business & personal taxClassification: Confirmed fact
Tribunal Supremo upholds Messi conviction and fine, reduces father's sentence to 15 months

Relationships

Image rights contracted through Lazario GmbH (Switzerland) — Lionel Andrés Messi
contract · Documentary

Sources

Independent sources:: 3
Total references:: 3

Court or judicial record

Sentencia of the Audiencia Provincial de Barcelona, Sección 8ª, 5 July 2016

Audiencia Provincial de Barcelona, Sección 8ª · 2016-07-05

InaccessibleesIndependent source

Supports

dc6842ac-8b55-54c7-98bf-479d1de597bd
22f79e81-fdaa-5290-89a8-4be98f3fed46

Full text available only via the court registry/database (CENDOJ); not primary-retrieved. The verbatim reasoning quoted here is held via the Corte Suprema de Justicia de la Nación (Argentina) Oficina de Referencia Extranjera institutional summary — recorded separately as src-csjn-sentencia-ap-2016. Phase 5 BCN-004 records the full CENDOJ text of the AP judgment under Unknowns as "NOT FOUND (loaded)".

Court or judicial record

STS 374/2017 — official CENDOJ full text (Roj STS 1885/2017)

Tribunal Supremo, Sala Segunda · 2017-05-24

InaccessibleesIndependent source

Supports

dc6842ac-8b55-54c7-98bf-479d1de597bd
2fc17f66-1162-5b55-a3e6-a52965bce12c

Access-restricted; content confirmed via the CGPJ press release and the vLex/Iberley records (https://vlex.es/vid/680034429). The verbatim ratio remains unretrieved.

Prosecutor or government record

Fiscalía querella against Lionel Messi and Jorge Horacio Messi

Fiscalía de Delitos Económicos de Barcelona · 2013-06

InaccessibleesIndependent source

Supports

dc6842ac-8b55-54c7-98bf-479d1de597bd
22725230-a2fa-514b-8ac7-f8039a492b4c

Quoted, not primary-retrieved; the image-rights entity names derive from it. Messi's personal tax case — firewalled from the Negreira matter.

Explicit limitations

What precisely triggered the Agencia Tributaria referral?
NOT FOUND (loaded) — full CENDOJ text of the AP judgment (retrieved only via institutional summaries).
NOT FOUND (loaded) — the official full-text PDF was access-restricted; text confirmed via poderjudicial.es press release and vLex/Iberley (Roj STS 1885/2017).