Brazil star Neymar is being investigated by a court for fraud over his move to Barcelona.
DIS, which owned 40 percent of Neymar's rights when he was at Santos, alleges it was paid less than half the cash it was entitled to when the player agreed to join the Spanish and European champions in 2013.
Barcelona, former president Sandro Rosell, incumbent Josep Maria Bartomeu, who is standing for re-election, Neymar, his father, Santos and two of the Brazilian club's executives were all named in the lawsuit, according to a court statement published on Wednesday.
The complaint is the latest twist to a saga that has resulted in Barcelona, Rosell and Bartomeu facing trial for tax fraud over the Neymar deal.
However, this is the first time that Neymar himself has been named as a defendant in a lawsuit linked to the transfer.
Bartomeu was a vice president under Rosell when Neymar was signed in 2013 in a complex deal involving multiple contracts with the player and his father.
Juventus 1 Barcelona 3 player ratings
Juventus 1 Barcelona 3 player ratings
1/22 Juventus: Buffon 7/10
Produced a superb one-handed stop among a series of first half save, but could not stop Barcelona's triumph.
2/22 Lichtsteiner 6
At his best when attacking, he was too often pinned back in defence
3/22 Barzagli 5
In for the injured Chiellini, the defender struggled to contain Barcelona's counter-attacking.
4/22 Bonucci 5
Too often caught out by the incisive passing from Barcelona's front three.
5/22 Evra 6
A steady performance from the veteran left-back before injury forced him off in the latter stages.
6/22 Marchisio 7
Stepped up when his team were most in need, and created his side's equaliser with a wonderful backheel.
7/22 Pirlo 6
Typically cool on the ball, he didn't get the opportunity to influence the game as he would have wished.
8/22 Vidal 4
A first-half liability, his early yellow card hindered his ability to make an impact in midfield.
9/22 Pogba 5
The Frenchman failed to live up to his big reputation on the biggest of stages.
10/22 Tevez 6
Constantly determined, the Argentine just didn't have his eye in this evening.
11/22 Morata 7
Worked hard to reproduce his semi-final heroics with an equaliser, but the celebrations were ultimately short-lived.
12/22 Barcelona: Ter Stegen 5/10
Fine shot-stopping, but failed to convince with aerial balls into the box.
13/22 Alves 7
His non-stop willingness to attack meant he spent much of the evening on the right wing.
14/22 Pique 8
Defensively superb in the second half when Juventus smelt Barcelona blood.
15/22 Mascherano 7
Put a nervous start behind him to produce a determined display.
16/22 Alba 7
Patrolled the left flank admirably, and remained responsible in defence
17/22 Rakitic 8
Scored to start the night off, and proved again what a valuable addition he has been to the Barca midfield.
18/22 Busquets 8
Simultaneously protected his defence while keeping the ball ticking over in midfield.
19/22 Iniesta 9
Always at the heart of Barcelona's best play, he remains a joy to watch.
20/22 Messi 7
Failed to get on the scoresheet, but frightened opponents with every touch.
21/22 Suarez 7
His luck looked out, but he kept his nerve at the vital moment to net the final's decisive goal.
22/22 Neymar 8
The liveliest of Barcelona's front three, he bagged the goal he deserved with the last kick of the game.
Bartomeu, Rosell, who resigned over the allegations, and the club have been accused of defrauding the tax office of some 13 million euros ($14.7 million).
Prosecutors have asked for a prison sentence of two years and three months for Bartomeu and 7-1/2 years for Rosell, plus fines and payments of outstanding taxes totalling more than 60 million euros.
The tax probe was launched after a club member questioned the figures given for the Neymar deal. Barca initially said they paid 57.1 million euros but later admitted the cost was nearer 100 million.
The court said on Wednesday that as part of the probe into the DIS complaint, English clubs Chelsea and Manchester City, Barca's Spanish rivals Real Madrid and German side Bayern Munich had been asked for details of offers they made for Neymar when he was at Santos between 2009 and 2013.
Additional reporting by ReutersReuse content