Brazilian sensation Neymar could face up to six years in prison as courts re-examine his move from boyhood club Santos to Barcelona.
Last year former Barcelona superstar Neymar was ordered to stand trial by the Spanish court for fraud regarding his transfer to the Nou Camp.
The Brazilian made the switch to Catalonia in 2013 after four years after progressing through the ranks as a youngster.
The fact that three judges will sit on the case means sentences can be extended past five years as they are deemed as more serious.
Barcelona newspaper Lavanguardia report they have had access to a ruling which reveals that if found guilty, the sentence could be anything from four to six years.
But the move to next chamber of the Spanish court will delay the start of the case.
The move has been the subject of an investigation since January 2014, with Barcelona and president Josep Maria Bartomeu being charged with tax fraud.