Article 168 of Council Directive 2006/112/EC must be interpreted as meaning that, where the VAT exemption provided for by national law is incompatible with Directive 2006/112, Article 168 does not permit a taxable person both to benefit from that exemption and to exercise the right to deduct tax. Article 140(a) and (b) and Article 143(a) of Directive 2006/112, must be interpreted as meaning that the VAT exemption for which they provide applies to the intra-Community acquisition and the final importation of dental prostheses supplied by dentists and dental technicians where the Member State of the supply or importation has not implemented the transitional rules provided for in Article 370 of Directive 2006/112. Article 140(a) and (b) of Directive 2006/112 must be interpreted as meaning that the VAT exemption provided for in that provision also applies where the intra-Community acquisition of dental prostheses originates from a Member State which has implemented the derogating and transitional arrangements provided for in Article 370 of that directive.