132(1)  Member States shall exempt the following transactions:

(a)the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto;

(b)hospital and medical care and closely related activities undertaken by bodies governed by public law or, under social conditions comparable with those applicable to bodies governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised establishments of a similar nature;

(c)the provision of medical care in the exercise of the medical and paramedical professions as defined by the Member State concerned;

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