Judgment of the Court (Eighth Chamber) of 11 January 2024.#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’.#Case C-433/22.