New Delhi:In Spain, the Supreme Court on Wednesday confirmed a 21-month jail sentence and 2.25 million Dollar fine imposed on Barcelona football star Lionel Messi for tax fraud. In July last year, Messi and his father Jorge HoracioMessi were found guilty of using companies in Belize, Britain, Switzerland and Uruguay to avoid paying taxes on 4.16 million euros of Messi's income earned from his image rights from 2007-09.