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Exempt activities in the public interest

The following are exempt activities in the public interest:

1. Ìý

   (1)ÌýÌýÌýÌý Hospital and medical care and closely related activities undertaken by public health institutes or other persons under concession contracts.

2. Ìý

   (2)ÌýÌýÌýÌý Healthcare provided by health workers as part of a freelance healthcare activity.

3. Ìý

   (3)ÌýÌýÌýÌý The supply of blood and blood products, breast milk and human organs for transplantation.

4. Ìý

   (4)ÌýÌýÌýÌý The supply of services by dental technicians and the supply of dental prostheses by dental technicians or dentists.

5. Ìý

   (5)ÌýÌýÌýÌý The supply of services carried out in the context of the pursuit of an activity in the public interest for their members by independent groups of persons, who are carrying on an activity which is exempt from or is not subject to VAT, for the purpose of rendering their members directly the services necessary for the exercise of that activity, where those groups of persons merely claim from their members exact reimbursement of their share of the joint expenses, provided that such exemption is not