NEYMAR has been found guilty of tax fraud and ordered to pay €45.9 million in fines and back taxes.
A Rio court ruled the Barcelona forward had failed to report earnings from contracts with the La Liga team, Nike and former club Santos.
According to the judge, Neymar used his businesses to avoid paying €56.4m between 2012 and 2014 and created false contracts to avoid paying his full share of tax.
The Brazilian star, who is also under investigation over his transfer from Santos to Barcelona, can appeal the decision.