Spanish champions Barcelona have agreed the signing of Brazil striker Neymar from Santos.
Brazil striker Neymar is reported to have decided to join Barcelona this summer.
Hearts will challenge the Scottish Premier League after being hit with an indefinite transfer embargo over a failure to make payments to players, manager John McGlynn said on Friday.
The SPL announced Hearts have "not paid a number of bonuses and appearance payments" and also face a disciplinary hearing, with a full range of sanctions at the league governing body's disposal.
Hearts responded to the SPL statement saying they were taking legal advice and McGlynn revealed the extended sanction will be fought.
"We're going to challenge it," McGlynn said.
"It's difficult to talk about it because we're going through lawyers."