MADRID - Barcelona star Lionel Messi on Friday moved closer to facing trial over alleged tax fraud after a Spanish court rejected his appeal against being named in the case and ordered the probe to go ahead. The Argentine forward and his father, Jorge Horacio Messi, were accused last year of not paying 4.16 million euros in tax on earnings from the player's image rights from 2007-2009 through the creation of a web of shell companies in Belize and Uruguay. Both Messi and his father, who is also the player's manager, denied wrongdoing and pointed the finger instead at a former agent of the player when they were quizzed at a court in Gava, the Barcelona suburb where the player lives, in September 2013. Based on the Messis' testimony, public prosecutors called for the case to be shelved.–AFP