As the star players of two of the largest clubs and fiercest rivals in European soccer, Cristiano Ronaldo and Lionel Messi are constantly pitted against one another in arguments all over the world to determine who the greater player is. Ronaldo supporters will point to his sheer power and athleticism, combined with his knack for scoring goals. Messi supporters will counter with the Argentinian’s technical abilities and unmatched eye for the game.

But the two have decided to challenge one another in a new competitive realm. On Tuesday, Ronaldo was called to appear in court on July 31 to testify in a case in which he is accused of evading taxes. The announcement came less than one year after rival Messi was found guilty of three counts of tax fraud by a Barcelona court.

Just as no two players are created equal, no two tax fraud cases are either. In order to settle the debate of who truly is the best player, we need to find out who had the better tax-related scandal. Each case will be analyzed using five different criteria: total taxes missing, the player’s excuse, their alleged reactions to the accusation, the locations where the money was hidden, and the potential prison sentence.

Total Taxes Missing

Earlier this month, the Spanish daily sports newspaper Marca reported that Ronaldo is accused of evading 14.75 million euros ($16 million) in taxes between 2011 and 2014, totaling around 3.7 million euros ($4 million) a year. Of course, that total was not reached in such a nice-and-easy manner. Spanish authorities say that the amount of taxes evaded grew over time, with 1.39 million euros in 2011, 1.66 million euros in 2012, 3.2 million euros in 2013, and 8.5 million euros in 2014.

Messi, on the other hand, was convicted of tax evasion for his unpaid dues between 2007 and 2009. Much like his Champions League campaign with Barcelona this year, Messi’s efforts to keep up with Ronaldo simply were not enough. The Argentinian forward totaled only 4 million euros in unpaid taxes (roughly $5.3 million), according to Forbes. Even on a year-by-year average, he doesn’t come close to Ronaldo, averaging only 1.3 million euros a year.

Winner: Ronaldo. Numbers don’t lie.

Excuses

Jamaican-American reggae fusion singer Shaggy said it best when he simply replied, “it wasn’t me” to admittedly legitimate accusations of adultery back in 2000. Messi decided that this was the best course of action as well.

During his trial, he admitted that he had not read many of the documents that he signed during that time period and claimed that he had no idea how the tax system operated in Spain. This tactic worked at first, as Spanish tax authorities decided to accept the superstar’s reasoning in 2013 and initially only charged Messi’s father. But in 2014, a Spanish prosecutor decided to expand charges to Messi, saying, “even 10-year-old children” know taxes must be paid.

Ronaldo’s defense focused on the technical details of the charges, as well as intent. His legal team argued that the Spanish government is overstepping their bounds by taxing income that he earned abroad. They’ve also said that he paid tax to the Spanish treasury on 20 percent of his total image rights when, in fact, more than 90 percent of these are generated outside Spain. “There is no tax evasion scheme… There has never been any hiding nor any intention to hide anything,” Ronaldo’s representatives said.

Winner: Ronaldo. His legal team basically said, “it’s not his fault he’s so popular.” That’s bold.

Initial Reactions

It seemed like the story of the summer for many. After the accusations against Ronaldo came to light, numerous media outlets–including the BBC–reported that the Portuguese superstar wanted to leave Spain to get away from the legal mess. Naturally, Manchester United, the club where he grew to international fame, was one of the first listed as a likely destination, exciting fans everywhere.

But at the time of the initial accusations against him, it seemed like Messi was keeping calm, cool, and collected. However, it was reported that he also wanted out of Spain to join his former Barcelona manager Pep Guardiola at Manchester City after the 21-month jail sentence was handed down to him and his father.

Winner: Messi. Ronaldo’s tantrum was reported by all major European news outlets. The most reputable source for Messi’s was the Daily Mail.

Where they Stashed the Money

Messi’s money was reportedly embezzled through offshore accounts in the U.K., Switzerland, Uruguay, and Belize. Ronaldo’s only made it to a shell company in the British Virgin Islands.

Winner: Messi. He clearly tried harder.

Prison Sentences

Spain has an unwritten rule that any sentence less than two years does not actually have to be served in prison and can be substituted with probation. Messi made it just under that bar with his 21-month sentence, though at one point it could have been as high as five years along with millions in fines.

Ronaldo’s situation might be a bit more difficult to overcome. The BBC reported that three of the four accusations of tax fraud are considered by prosecutors to be “aggravated,” which means they carry a minimum sentence of two years each, and if all four are met with guilty verdicts, he could face up to seven years. In order to slip under the two-year maximum, Ronaldo would have to admit guilt and pay taxes and fines in advance to get his sentence suspended.

Winner: Messi. Sentenced to less than two years and not actually having to serve them.

The debate over who is the best on the pitch will rage on well after both have retired, but the question of who is better at defrauding the Spanish government of taxes has well been decided.

Overall Winner: Messi 3/5

Gabe Fernandez

Gabe is an editorial intern at Law Street. He is a Peruvian-American Senior at the University of Maryland pursuing a double degree in Multiplatform Journalism and Marketing. In his free time, he can be found photographing concerts, running around the city, and supporting Manchester United. Contact Gabe at Staff@LawStreetMedia.com.

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Soccer star Lionel Messi has been sentenced to 21 months in prison, after he was found guilty of three counts of tax fraud in a Spanish court. But legal experts have cautioned that given the nature of his crimes and the length of his sentence, the Barcelona player probably won’t serve any time actually behind bars.

Messi’s father was also sentenced to 21 months in jail for tax fraud but he too probably won’t serve time. The two defrauded Spain of $4.5 in between 2007 and 2009. According to BBC they were found guilty of “using tax havens in Belize and Uruguay to conceal earnings from image rights.” In Spain, those found guilty of financial crimes and sentenced to under two years in jail are able to serve that time on probation. This will require them to stay out of legal trouble while they are on probation, as well as meet other requirements. They both could be facing hefty fines, as well, but given Messi’s enormous net worth, even hefty fines shouldn’t be a big burden for the star.

Messi’s team, Barcelona, has issued a statement of support for their player and his father, saying:

The club, in agreement with the government prosecution service, considers that the player, who has corrected his position with the Spanish Tax Office, is in no way criminally responsible.

At this point, Barcelona is the only team that Messi plays for, given that he recently announced his retirement from the Argentine national team and international soccer.

Both Messis are expected to appeal their cases. Here’s a press release explaining the appeal:

The Messi press release in English where it confirms he will appeal to the Supreme Court pic.twitter.com/v6QLS8xadG

— Guillem Balague (@GuillemBalague) July 6, 2016

Anneliese Mahoney

Anneliese Mahoney is Managing Editor at Law Street and a Connecticut transplant to Washington D.C. She has a Bachelor’s degree in International Affairs from the George Washington University, and a passion for law, politics, and social issues. Contact Anneliese at amahoney@LawStreetMedia.com.

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Athletes from practically every sport frequently donate their gear to charity but this week, FC Barcelona’s Lionel Messi received negative press after donating a pair of shoes to a charity auction conducted by a television station with high Egyptian viewership. Instead of being seen as a gesture of goodwill, the donation of the shoes was received as a slap in the face–a suggestion that Egyptians aren’t capable of purchasing their own shoes. Furthermore, in Egyptian culture, shoes are seen as a symbol of disrespect or insult (shoes are considered unclean in many parts of the Arab world and the act of throwing a shoe at someone is a powerful insult). Egyptian MP Said Hasasin went on national television denouncing Messi’s donation, removed his own shoes and claimed he would donate them to Argentina as a form of retribution. Egypt’s Football Association representative Azmy Megahed sided with Hasasin, stating that :

I am confused, if he intends to humiliate us, then I say he better put these shoes on his head and on the heads of the people supporting him. We don’t need his shoes and we don’t need charity from Jewish or Israeli people. Give your shoes to your country, Argentina is full of poverty.

The Jewish Chronicle expressed confusion over this reaction, as Messi is in fact Catholic.

Not all reactions to Messi’s donation were negative. The Egyptian football manager (and former player) Mido defended Messi, stating that a soccer player’s shoes are his most prized possession and the whole debate stemmed from a misunderstanding. Reporter Mona El-Sharkawy, who conducted the interview, stated that Messi never suggested he was donating the shoes to Egypt–the program she interviewed him for asks all its guests to donate items to a charity auction and Messi simply suggested that he would like to donate his shoes to that auction. He never mentioned the country of Egypt at all, and meant no offense.

While the Egyptians who spoke out against Messi’s donation have the right to their own opinions, they may have cost Egyptian charities a major opportunity to raise money. Auctioning off the possessions of famous athletes has historically been a profitable practice and an athlete with as much star power as Messi would have no doubt drawn interest from buyers around the world. Messi is a five time Ballon d’Or recipient who is generally considered to be the best soccer player on the planet. The shoes were not a gift to the nation of Egypt, they were a donation to a specific charity that was seeking out the possessions of celebrities. Lionel Messi has historically been very active in donating to charity and taking part in fundraising events, including the foundation of his own organization–Fundacion Leo Messi–which aims to improve the lives of impoverished youth around the world. By taking a gesture that was meant out of goodwill to heart as an attack on national identity and prosperity, Hasasin and Megahed denied the charity auction the opportunity to rake in a significant sum.

Jillian Sequeira

Jillian Sequeira was a member of the College of William and Mary Class of 2016, with a double major in Government and Italian. When she’s not blogging, she’s photographing graffiti around the world and worshiping at the altar of Elon Musk and all things Tesla. Contact Jillian at Staff@LawStreetMedia.com

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