CELEX:62021CB0224: Case C-224/21: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — VX v Autoridade Tributária e Aduaneira (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 and 65 TFEU — Free movement of capital — Discrimination — Higher tax liability on capital gains on immovable property made by non-residents — Election for taxation under the same procedures as residents)