A few days ago, the prosecutor's office in Barcelona asked them to take back the lawsuit against Leo Messi for tax fraud because the player was considered not able to take decisions and, therefore, he wasn't aware of the case. To who the case was still ruling was for his father, Jorge Messi. According to 'el Periódico', now Advocacy of the State, in representation of the Tax Office which wants to mantain the charges against the player and already asked the process in Gavà's court.
The Advocacy of the State believe that Messi has criminal reponsability, although Messi already paid more than €5 million to cover the debt of €4,1 million that he was supposed to pay. Furthermore, with this payment, the lawyers of the player ruled the relationship with the Tax Office to try to reach an agreement and pay the debt.
Looking at these different points of view, the Gavà court will have to decide if the responsability goes to the footballer or not.