Court of Justice (Eighth Chamber) 11 January 2024, C-433/22 (Autoridade Tributária e Aduaneira v HPA – Construções SA.)

JUDGMENT OF THE COURT (Eighth Chamber) 11 January 2024 ( *1 ) (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’) In Case C‑433/22, REQUEST