MADRID - A Spanish court will push ahead with the process of prosecuting Argentina and Barcelona forward Lionel Messi for alleged tax evasion despite a recommendation from the public prosecutor the charges be dismissed.

The prosecutor argued in June that Messi's father Jorge was responsible for the family's finances and not the four-times World Player of the Year.

However, the court in Barcelona said Messi could have known about and approved the creation of a web of shell companies allegedly used to evade taxes.

Messi and his father were accused last year of defrauding the Spanish state of more than $5.4-million (about R60m) by filing false returns for the years 2006 to 2009. They have denied wrongdoing.

One of the world's highest-paid athletes, Messi earns just over $40-million (R424-million) a season in salary and bonuses, according to Forbes magazine, as well as about $23-million (R243-million) from sponsors.

The magazine has him as the fourth top-earning athlete behind boxer Floyd Mayweather, Real Madrid footballer Cristiano Ronaldo and basketball player LeBron James.