The 35-year-old has now played his final game in a Paris Saint-Germain jersey since his tearful exit from Camp Nou at the end of the 2020-21 season.
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The Uruguayan international has been available as a free agent following his release by Manchester United at the end of the 2021/22 season.
“The term imposed, in principle, could be between four and six years,” says a decree issued by judge Jose Maria Vazquez Honrubia, a copy of which was seen by AFP.
Everton have completed the signing of Lucas Digne from Barcelona on a five-year deal.
The visitors, appearing in the last eight of the competition for the first time in their history, took the lead in Paris before the hosts fought back, but Fernandinho’s strike 18 minutes from time rescued a 2-2 draw from an action-packed contest