Nike

Also known as: Nike

Jurisdiction: International

FC Barcelona’s kit supplier since 1998 and Messi’s apparel supplier until his 2006 move to adidas.

Timeline appearances

2006-02Barcelona business & personal taxClassification: Confirmed fact
Spanish court rules Messi's Nike document non-binding; Messi signs with adidas
2016-05Barcelona business & personal taxClassification: Disputed interpretation
FC Barcelona extends Nike kit deal; press reports value around €155 million per season

Claims

Classification: Not independently verifiedNot independently verified: Nike lost Messi to adidas over a few tracksuits.
Classification: Disputed interpretationDisputed interpretation: FC Barcelona's 2016 Nike kit extension was worth around €155 million per season to 2026.

Explicit limitations

The court, case number and exact ruling text (NOT FOUND in primary form).
Unresolved cross-phase conflict: the Clegg & Robinson book is dated 2022 by Phase 1 and 2023 by Phase 5.
The precise fixed-vs-variable structure.