Language of document :

Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) (Portugal) lodged on 1 December 2020 – XG v Autoridade Tributária e Aduaneira

(Case C-647/20)

Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD)

Parties to the main proceedings

Appellant: XG

Respondent: Autoridade Tributária e Aduaneira

Question referred for a preliminary ruling

May capital gains arising from a property transaction consisting in the sale of an immovable property purchased by a Portuguese national not resident in the European Union be subjected to a discriminatory system of taxation which is more onerous by comparison with that which is applied to residents, who benefit from a 50% reduction of the capital gains forming the basis of the calculation of income tax, in accordance with the provisions of Article 65(1)(a) TFEU?

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