The Brazil international faces legal action over earnings he allegedly failed to declare before his move to La Liga in 2013A court in Brazil has frozen £33.1 million worth of Neymar's assets following allegations of tax evasion. The Sao Paulo federal court alleges that the Barcelona star evaded 63m Brazilian reals (£10.5m) between 2011 and 2013, before his move to La Liga. Carlos Muta, the judge presiding over the case, released a statement claiming Neymar only declared assets worth 19.6m reals (£3.2m), and says he is “solely responsible for the income declaration". A judicial order explaining the seizure of Neymar's assets indicated that the amount frozen was far in excess of the sum alleged to have been evaded in order to cover for potential interests and fines, and for security purposes. The assets frozen - including property and vehicles - belong to Neymar as an individual and three companies he is the principal owner of. Neymar will still be able to access bank accounts and liquid assets during the case.