6.4.2022
EN
Official Journal of the European Union
L 107/11
ANNEX
Annex III to Directive 2006/112/EC is amended as follows: (1)
points (3) to (8) are replaced by the following: ‘(3) pharmaceutical products used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products; (4) medical equipment, appliances, devices, items, aids and protective gear, including health protection masks, normally intended for use in health care or for the use of the disabled, goods essential to compensate and overcome disability, as well as the adaptation, repair, rental and leasing of such goods; (5) transport of passengers and the transport of goods accompanying them, such as luggage, bicycles, including electric bicycles, motor or other vehicles, or the supply of services relating to the transport of passengers; (6) supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically, or both, (including brochures, leaflets and similar printed matter, children’s picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music; production of publications of non-profit-making organisations and services related to such production; (7) admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities or access to the live-streaming of those events or visits or both; (8) reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States;’;
(2)
points (10) and (10a) are replaced by the following: ‘(10) supply and construction of housing, as part of a social policy, as defined by the Member States; renovation and alteration, including demolition and reconstruction, and repairing of housing and private dwellings; letting of immovable property for residential use; (10a) construction and renovation of public and other buildings used for activities in the public interest;’;
(3)
the following point is inserted: ‘(10c) supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest;’;
(4)
point (11) is replaced by the following: ‘(11) supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings; and, until 1 January 2032, supply of chemical pesticides and chemical fertilisers;’;
(5)
the following point is inserted: ‘(11a) live equines and the supply of services related to live equines;’;
(6)
point (13) is replaced by the following: ‘(13) admission to sporting events or access to the live-streaming of those events or both; use of sporting facilities, and the supply of sport or physical exercise classes also when live-streamed;’;
(7)
point (14) is deleted;
(8)
point (15) is replaced by the following: ‘(15) supply of goods and services by organisations engaged in welfare or social security work as defined by Member States and recognised as being devoted to social wellbeing by Member States, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136;’;