FIFA has reportedly refused to hand over documents concerning Neymar’s move to Barcelona last summer to Pablo Ruiz, the Spanish judge who is investigatingwhether there is fraud in the deal. Last month Ruiz asked FIFA, Barcelona and the company Neymar & Neymar to hand over the documents they received regarding the transfer amid reports thatdifferent versions of the contracts exist.

Barcelona published details of the various elements of the deal on its official Web site, admitting that it paid out a total of 86.2 million euros,including a 17.1 million transfer fee to Santos and a 40 million euro ‘penalty payment’ to N&N, in addition to collaboration agreement with Santos worth 7.9 million euros, and twofriendlies with the Brazilian club work 8.5 million euros related to marketing, scouting and development work in Sao Paulo.

However, according to Spanish news agency EFE, FIFAdeclined to provide documents to the Spanish investigation on the grounds that the Geneva-based ruling body only discloses private and sensitive information if requested to do so by a Swiss court.

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