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)

(2021/C 53/36)

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?