CELEX: 62020CN0647
Language: en
Date: 2020-12-01 00:00:00
Title: Case C-647/20: 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

15.2.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 53/27
            
         
      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?