Barcelona have voiced their "surprise, indignation and total disagreement" at the public prosecutor's recommendation that Josep Maria Bartomeu be investigated for fraud over the club's deal to sign Neymar.
The acquisition to bring the Brazil international to Catalunya in 2013 has created great controversy, with the club initially claiming they had spent €57.1 million on him, only to later admit that it took €86.2m to complete the move.
Bartomeu and the club are accused of fraud to the tune of €2.8m and the latest documents encouraged judge Pablo Ruiz to press charges against the current president as well as former chief Sandro Rosell.
But Barcelona have protested the innocence of both men and insist they have broken not broken the rules in their acquisition of the 22-year-old, imploring the judge to disregard the latest recommendations from the prosecutor.
"FC Barcelona wishes to express to its members its surprise, indignation and total disagreement with the public prosecutor’s petition for the Club and its former president Sandro Rosell to face trial for presumed misdemeanours in the transfer of the player Neymar da Silva Santos Jr," a statement read.
"In recent months, FC Barcelona has declared its innocence, and has provided all of the documentation requested on numerous occasions and which has been supported by various judicial testimonies. The Club has also been advised at all times by specialists in tax law.
"With respect to the specific request by the Public Prosecutors Office to charge President Josep Maria Bartomeu for a supposed tax offence in 2014, FC Barcelona also wishes to declare its utter disagreement.
"It is FC Barcelona’s wish for the judge hearing this case to reject the requests being made by the Prosecutors Office, as all of the actions involved in the player’s transfer process were conducted with no intent whatsoever to breach the law in any way."