The trial of Argentina and Barcelona footballer Lionel Messi on tax fraud charges is due to start in Spain, the BBC reports.
Messi and his father Jorge, who manages his financial affairs, are accused of defrauding Spain of more than €4m between 2007 and 2009.
The authorities allege that the two used tax havens in Belize and Uruguay to conceal earnings from image rights.
The Spanish tax agency is demanding heavy fines and prison sentences. They deny any wrongdoing.
The trial is expected to last for three days, with Messi appearing in court on Thursday.