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Ruling: Exemption from VAT of corrective swimming classes conducted by a physiotherapist

Are the services consisting in conducting corrective swimming classes for the prevention, preservation, restoration and improvement of health, provided personally by a physiotherapist, as part of the performance of medical professions within the meaning of Art. 2 sec. 1 point 2 of the Act on Medical Activity, are exempt from VAT pursuant to Art. 43 sec. 1 point 19 lit. c of the VAT Act?

Source: sip.lex.pl

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