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Former President of football club Barcelona Sandro Rosell gestures as he arrives at Madrid's National Court on July 22, 2014. Investigating judge Pablo Ruz cited ex-Barcelona president Sandro Rosell as a tax crime suspect over the 86-million-euro ($117 million) signing of Brazilian international striker Neymar. AFP PHOTO / PIERRE-PHILIPPE MARCOU (Photo credit should read PIERRE-PHILIPPE MARCOU/AFP via Getty Images)

Former President of football club Barcelona Sandro Rosell gestures as he arrives at Madrid's National Court on July 22, 2014. Investigating judge Pablo Ruz cited ex-Barcelona president Sandro Rosell as a tax crime suspect over the 86-million-euro ($117 million) signing of Brazilian international striker Neymar.  AFP PHOTO / PIERRE-PHILIPPE MARCOU        (Photo credit should read PIERRE-PHILIPPE MARCOU/AFP via Getty Images)