Cristiano Ronaldo under suspicion, Radamel Falcao investigated, Lionel Messi sentenced... Spain's courts have been busy tackling the alleged and real multi-million-euro tax evasion of football's greatest stars.

But while they may be aware of what they are doing, footballers rely on expert go-betweens like big banks to help them manage their finances, and the European Commission is looking into measures that would dissuade these intermediaries from assisting wealthy individuals in avoiding tax.

On top of their mammoth salaries and victory bonuses, the world's leading footballers earn millions by loaning their name and image for ad campaigns – be it sports equipment, underwear or yoghurt. 

Lionel Messi of Argentina celebrates after scoring his team's second goal during the 2014 FIFA World Cup match against Bosnia-Herzegovina in Rio de Janeiro, Brazil on June 15, 2014. /VCG Photo

Agents, advisers under scrutiny 

FC Barcelona's Argentine forward Messi was handed a 2.1-million-euro (2.3 million US dollars) fine last year for avoiding paying taxes on part of the income he earned from image rights via companies in Belize, Britain, Switzerland and Uruguay. 

When it confirmed the sentence last month, Spain's Supreme Court rejected Messi's argument that he ignored how his wealth was managed but still expressed surprise at the fact that his tax advisers were not prosecuted. 

Monaco's Colombian forward Falcao, meanwhile, is suspected of having hidden 5.6 million euros in image rights from Spain's taxman when he played for Atletico Madrid in 2012 and 2013. His Portuguese agent Jorge Mendes has been put under formal investigation in the case, and will be questioned by a judge on June 27. 

‍Monaco's Colombian forward Radamel Falcao celebrates after scoring a goal during the French L1 football match against FC Nantes in Nantes, western France on August 24, 2014. /VCG Photo

Mendes, one of the most influential personalities in the football world, is also the agent of Ronaldo, who risks legal proceedings in Spain after prosecutors alleged this week that he evaded more than 14 million euros in tax through offshore companies. 

If the Real Madrid star "is finally put under formal investigation, the judge will also have to ask how guilty the advisers and agents are," says Carlos Cruzado, head of the Gestha union of civil servants who work for tax authorities. 

(Source: AFP)