Case C-433/22, HPA — Construções: Judgment of the Court (Eighth Chamber) of 11 January 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v HPA — Construções SA (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Annex IV — Point 2 — Temporary provisions for particular labour-intensive services — Reduced rate of VAT applicable to the renovation and repairing of private dwellings — Definition of ‘private dwellings’)