Must Article 140(a) and (b) of the 2006 VAT Directive be interpreted as meaning that the exemption from VAT for which that provision provides does not apply to the intra-Community acquisition of dental prostheses? If the answer is no, is the application of the exemption subject to the condition that the dental prostheses are supplied from abroad by a dentist and/or dental technician to a dentist or dental technician? If the exemption from VAT (whether or not under the conditions described in Question 1) for which Article 140(a) and (b) of the 2006 VAT Directive provides applies to the intra-Community acquisition of dental protheses, does the exemption therefore apply in Member States, such as the Netherlands, which have complied with the exemption provided for in Article 132 of the 2006 VAT Directive, to the intra-Community acquisition of dental prostheses originating from a Member State which has taken advantage of the derogating and transitional arrangements for which Article 370 of the 2006 VAT Directive provides?