Lionel Messis lawyers have tried to show the Argentinian footballer was not familiar with the tax issues that led to fraud charges against him at his trial in Barcelona. Witnesses called to give evidence on the second day of his trial said the Barcelona forward had little knowledge of the corporate structures that authorities say were created to lower the players tax burden in Spain.They said that, although Messi signed documents, it was his father who was actually responsible for the players businesses off the field.Messi and his father, Jorge Horacio Messi, have been charged with three counts of tax fraud and could be sentenced to nearly two years in prison if found guilty of defrauding Spains tax office of £3.1m.The trial started on Tuesday with Messi and his father Jorge Horacio Messi, who have both denied the allegations, not obliged to attend the court every day, but they will have to testify on Thursday.The intention of Mr. Lionel was to attend the plenary hearing, but he has suffered an injury, said Messis lawyer, Javier Sanchez-Vera, who presented a medical report.The Barcelona forward hurt his back during Argentinas international friendly against Honduras last Friday and when asked by the judge whether Messi would attend Thursdays hearing, the lawyer said he would.The court appearance comes just days before he joins his Argentina team-mates for the Copa America in the United States. Messi in action for Argentina Messi and his father are accused of using a chain of fake companies in Belize and Uruguay to avoid paying taxes on £3.2m of Messis income earned through the sale of his image rights from 2007 to 2009.The two have already paid £3.8m to the tax authorities as a corrective measure after they were formally charged in June 2013.They are charged with three counts of tax fraud. Spanish prosecutors are seeking a jail sentence of 22-and-a half months for Messi and his father if they are found guilty, plus fines equivalent to the amount that was allegedly defrauded.But any such sentence would likely be suspended as is common in Spain for first offences carrying a sentence of less than two years. Messi is not obliged to attend the court every day but will testify on Thursday Under Spanish law, a defendant is not obliged to attend the full trial if prosecutors seek a jail sentence of less than two years, which means Messi is only likely to attend on Thursday for his testimony.The football star and his defence team have argued that the players father handled his finances without reporting to him, and that the striker was not aware of any wrongdoing. My dad handled the cash, Messi said in September 2013 when he was questioned by a judge investigating the case at a court in Gava, a town on the outskirts of Barcelona where the footballer lives.The players father agreed. He has nothing to do [with these issues], he only plays football, Jorge Horacio Messi said.The income related to Messis image rights that was allegedly hidden includes endorsement deals with Banco Sabadell, Danone, Adidas, Pepsi-Cola, Procter & Gamble and the Kuwait Food Company. Also See: Where does Messi rank? 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From Scotland, to Gibraltar, to Ireland, to Kazakhstan, to Israel, to Australia, to the United Arab Emirates and finally, Spain.Its not a game of Where in the World is Carmen Sandiego, but two months in the life of Socceroos star Tom Rogic.The Celtic midfielder has certainly had his fair share of stamps in the passport on the road to Perth, where hes in camp with the Socceroos.Ive actually got to get a new one, Ive run out of room, he said.Rogics international travels reflect his growing importance to his Scottish club, now coached by respected boss Brendan Rodgers.The ex-Liverpool coach has made Rogic a focal point of his midfield in the first two months of his season, leading to European Champions League qualifiers in Gibraltar, Kazakhstan and Israel.Their successful campaign has placed more European nights on Celtics calendar, with Barcelona, Manchester City and Borussia Munchengladbach ties to come.Hes already played the Spanish superclub in a pre-season friendly in Ireland.Ever the professional, the 23-year-old has given no thought to pinching himself at playing on the grandest stage.Theyre big names and big teams but its just who we wwere drawn against, he said.ddddddddddddIn my opinion its definitely the pinnacle of club football.Its about making sure were ready for those matches and enjoying it because were not there to make up the numbers.From Celtics pre-season through to the Confederations Cup next June, Rogic estimates he could play up to 70 matches this season but hes not about to reduce his Socceroos commitments.Its not something Ive ever thought about - pulling out - and nor do I want to, he said.Im feeling good. Im more than happy to be here ... you take it as a massive compliment and honour.But it doesnt really stop.After the Iraq match on Thursday night, Rogic and the national team travel to Abu Dhabi for a match against United Arab Emirates.And the two games that await him when he returns from Socceroos duty?Weve got an Old Firm match (against Glasgow rivals Rangers) when we get back on Saturday and then Barcelona away on the Tuesday, he said.Its all a bit crazy at the moment but Im certainly loving it and long may it continue. ' ' '