e Points?A: On your entry page, click the Move button on the row of the game youd like to change. It will turn into a Cancel button and every other game rows buttons will turn to Here buttons. Cl

BARCELONA, Spain -- Former Barcelona president Joan Laporta defended Lionel Messi against allegations of tax fraud on Thursday, a case that experts say could carry a prison sentence for the Argentina star. A Spanish state prosecutor filed a fraud complaint on Wednesday alleging that Messi and his father Jorge avoided paying 4 million euros ($5.3 million) in back taxes through illegal overseas tax havens. "I am convinced that neither Leo nor his father have committed any infraction," Laporta told Cope radio. "The situation could be that they dont have any responsibility in these events. There can be third parties who are responsible. "I know them and they have always wanted to act within the law, and thats how they acted with the club, at least when I was president." Laporta said that Messi and his family lacked the financial know-how necessary to have set up the network of shell companies and tax havens in countries including Belize and Uruguay described in the prosecutors complaint. "They were always careful, lets say even wary, when faced with these situations that were over their heads because they didnt have the knowledge of a lawyer or a tax expert, and so they went out and got advisers," he said. Messi has denied any wrongdoing and his lawyers issued a statement on Thursday saying that he "has always punctually attended to his fiscal obligations." The case was submitted at the court in Gava, near the Mediterranean coastal town where Messi lives. A judge at the court must accept the prosecutors complaint before charges can be brought against Messi and his father. A court official told The Associated Press that a decision should come in a matter of days. If found guilty and barring an out-of-court deal with the tax office, Messi and his father could face 2-6 years in jail, according to Professor Sandalio Gomez, a sports finance analyst at the IESE Business School. In the complaint, state prosecutor Raquel Amado alleges that from 2006-09 Messi "obtained significant revenue derived from the transfer to third parties of his image rights, income which should have been taxed." Gomez told the AP that the prosecutors complaint appeared to be strong, while noting that hiring or establishing a company-- even overseas-- to manage players image rights was legal as long as they met their tax burdens in Spain. "(The complaint) is well argued," he said, adding that it reminded him of the investigation of Inaki Urdangarin, the son-in-law of Spains King Juan Carlos who is under investigation for possible tax fraud and money laundering. Laporta, who was Barcelonas president from 2003-10 and is considering running again in 2016 after his foray into politics, said that under his mandate Messi directly controlled 100 per cent of earnings from his image rights. But, Laporta said, Barcelona did follow a common practice of paying 15% of Messis salary to a company that controlled his image rights. He said that he didnt remember where that company was based. "If it was a company based outside Spain it would have been a registered company and in that sense a lawful company," Laporta said. Messi is not the first athlete to be investigated in Spain for taxes. Last year former Portugal star Luis Figo was forced to pay 2.45 million euros in income tax pertaining to image rights from 1997-99 while playing for Barcelona. In 2009, former top-ranked womens player Arantxa Sanchez-Vicario had to pay millions in back taxes. The 25-year-old Messi is widely considered the best player of his generation and one of the best in history after winning an unprecedented four straight FIFA world player of the year awards. He has scored 133 goals for Barcelona over the last two seasons and helped it win its fourth Spanish league title in five seasons this year. Messi, who is rated by Forbes as the worlds 10th highest-paid athlete, reportedly earned $41.3 million to June this year; with $20.3 coming from his club salary and $21 million in endorsements. Messi leads an apparently quiet life focused on his family-- he became a father last year-- and has never been linked to any unsavoury episodes, making him a universally liked figure in Spain and abroad. Spain has been cracking down on tax evasion as it fights to repair the countrys public finances amid recession and the collapse of its once-booming real estate sector. The country has been further hurt by a series of corruption and financial fraud cases which until now had been limited to the worlds of business and politics. Air Max Plus Store . Barcelonas entertaining victory ensured the defending Spanish champions retained their share of the league lead with Atletico Madrid two rounds ahead of their meeting in the capital. Real Madrid needed a late goal by substitute Jese Rodriguez to earn a 3-2 victory at Valencia to stay in third place and three points behind its title rivals. Air Max Plus Tn Red . Toronto has dropped games to Indiana and Miami since a five-game winning streak and closed out a three-game road trip at 1-2. http://www.airmaxplusstoresale.com/air-vapormax-plus-cheap/black-discount.html . Their experience showed Tuesday as the No. 10 Badgers blunted a Saint Louis surge to win 63-57 and advance to face West Virginia in Wednesdays finals of the Cancun Challenge. Vapormax Plus Sale .ca looks back at the stories and moments that made the year memorable. Vapormax Plus Wholesale . Goals from Jerome Boateng, Franck Ribery and Thomas Mueller extended Bayerns unbeaten run to a record 37 matches. "This record is incredible," Bayern coach Pep Guardiola said. If theres a part of College Pickem you find confusing, its probably bewildered someone else as well. Following are the questions most commonly asked by our entrants.Q: How do I change my entry name?A: You can change your entry name by clicking on the Edit Entry Settings link on your entry page. Youll automatically be brought through this page when you first create your entry in the game. You can change your entry name as often as you like.Q: How do I create an entry?A: After you have signed in, you will be prompted with a screen with a Play Now For Free button. After you click on the button you will be automatically redirected to the Create Entry phase where you will be asked to name your entry and decide whether you would like email reminders. Once you have completed your entry settings click on the Create Entry button.Q: What are Confidence Points?A: The higher the confidence you assign to a game, the more points you will earn if you have selected the winning team. Each game will have a different confidence value assigned to it from 1 (least confident) to 10 (most confident). For example, if you assign 9 points to USC (because you are very confident in them winning the game) against Virginia Tech, and USC wins, your entry will receive 9 points for the correct selection. If USC loses, you receiive 0 points.dddddddddddd: How do I give a game a different number of Confidence Points?A: On your entry page, click the Move button on the row of the game youd like to change. It will turn into a Cancel button and every other game rows buttons will turn to Here buttons. Click the Here button of the game row that contains the Confidence Point value that youd like it to change to. When you do this, the original game will move to the new row and all other games will slide either up or down the table depending on whether the original games value was higher or lower than the new value.Q: When are next weeks game selections available?A: Usually the following Monday at 3pm ET. This time may vary and is subject to change.Q: When do game selections lock?A: All entries will use a rolling lock which allows a player to pick any game that has yet to kick off. You will not be able to re-assign a confidence value that was previously assigned to a game that is already underway or has been completed. Selections submitted after the deadlines are considered invalid. Sponsors computer is the official time keeping device for this game.For more information, please read the Official Rules ' ' '