Barcelona were ordered to pay €22.7million (£19.4m, $24.4m) yesterday after they were ruled to have incorrectly paid tax on player agent fees between 2012 and 2015.Spain’s National Court has upheld the penalty imposed by the Resolution of the Central Economic Administrative Court (TEAC), after Barcelona appealed its decision in 2020.Barcelona will appeal the National Court’s decision to the Spanish Supreme Court, saying that they were “surprised” by the National Court’s ruling.