What I know, what you know(or not) and the entire world knows is that the Spanish state prosecutor decided to drop the case against him since they agreed with the defence that Lionel Andres Messi was completely unaware of any wrongdoings of his financial advisors, quoting them: "The player was unaware and on the margin of the financial and business structure that his financial advisers had created to manage his income and obligatory fiscal payments." And that he settled with the Spanish Tax Authorities, but despite all that, the judge decided to overrule the prosecution and continue the case against him. On what grounds? Everything suggests that he had nothing to do with it so unless the judge knows anything about some dirty play behind the scenes, it sounds very unreasonable to overrule them unless he got something in that case.