A Brazilian court has frozen assets of Barcelona star Neymar, his family and related businesses valued at $US48 million.
The Sao Paulo federal court said on Friday that the 23-year-old is alleged to have evaded almost US$16 million between 2011 and 2013.
He moved in 2013 from Brazilian club Santos to Spain's Barcelona.
In a statement, Judge Carlos Muta said that Neymar only declared assets worth less than US$5 million.
The judge says Neymar "is solely responsible for the income declaration."
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