The arrival of the former Santos man has been shrouded in suspicion, with allegations of wrongdoing leading to Bartomeu's predecessor Sandro Rosell leaving his post in January last year.
Neymar moved from Santos prior to the 2013-14 campaign, in a deal reported to be worth around €57 million.
However, claims that the actual figure was closer to €95m have led to legal proceedings with Bartomeu testifying on Friday.
In a statement on Barca's website, the Catalan giants confirmed Bartomeu defended his club's actions in relation to taxes and made it clear there was never intent from Barca to defraud the treasury.
The club's counsel in court, Christobal Martell, also confirmed a legal representative would be appointed in the coming days.
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