Football's world governing body has refused to reveal the documents requested by judge Pablo Ruz on the grounds of confidentialityThe investigation into the transfer of Neymar to Barcelona has been held up after Fifa denied access to documents needed for the case to continue.
Spanish judge Pablo Ruz has requested a number of documents and paperwork surrounding the transfer of the 22-year-old from Santos to Barca, which included documentation from Fifa as well as Neymar's contract with N&N (the player's father's company), Santos' contract and paperwork and independent information from finance company Deloitte.
However, the investigation has been delayed following Fifa's decision to withhold the information as they say it is confidential and should be retrieved through the Swiss authority.
Ruz will send the Swiss Courts a letter of request asking for judicial assistance to allow access to the documents, which is expected to be a formality.
Neymar is currently making his return from an ankle injury he suffered against Getafe in the Copa del Rey in January.