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

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

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

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Confirmed fact: Lionel Messi was convicted of three offences against the Spanish Public Treasury (IRPF 2007–2009) and the Tribunal Supremo upheld the conviction.
Audiencia Provincial de Barcelona convicts Lionel Messi and Jorge Messi on three counts of tax fraud

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)".