CRISTIANO RONALDO’S tax advisers are reportedly in court as investigations into his finances continue.
Spanish newspaper AS claims Ronaldo faces a £12million fine for four alleged tax crimes committed between 2011 and 2014.

Also at the heart of the case is the ‘Messi doctrine’, established when Lionel Messi was found guilty of the same charge last year, albeit for a smaller amount of money.
Ronaldo faced the charges last year and spent 90 minutes giving evidence to judges at a court in Madrid.
The investigation is now set to close and a decision will be made.
If found guilty, Ronaldo will apparently have to pay the £12m fine as well as another £12m in fines and penalties.
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What is the ‘Messi doctrine’? According to Spanish newspaper AS
Tax advisors can be held criminally responsible, not as authors (except extreme situations), but as participants in the capacity of presumed inducers, necessary co-operators or accomplices.
When there is suspicion of the existence of a possible punishable act, the citizen who is indifferent to them can’t claim ignorance as an excuse.
Those who benefit from fraud as well as those who conduct or cooperate in it are responsible for the crimes of tax fraud.
This would apparently see him avoid jail time, which could be requested at 24 months.
AS claims prosecutors want to see Ronaldo accept guilt for the actions and not claim ignorance.
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Only time will tell what the verdict will be, and if there will be any punishment if found guilty.
For now, Ronaldo will be focusing on Real Madrid’s next game against Atletico Madrid in La Liga on Sunday.
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