[build-system] Fix gfortran macros

Some macros are not compatible with gfortran built-in preprocessor. This MR aims to fix these issues.

Why do we need this

This is part of a series of fixes that would get rid of the cpp workflow and simplify the build procedures. This is especially needed to build a simple cmake buildchain

Checklist

• I have checked that my code follows the Octopus coding standards
• I have added tests for all the new features added in this request.