Order of the Court (Eighth Chamber) of 13 December 2021.#XG v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Direct taxation – Taxation of capital gains on immovable property – Articles 63, 64 and 65 TFEU – Free movement of capital – Higher tax liability on capital gains on immovable property made by residents of third countries.#Case C-647/20.