65As regards the applicability to the disputed tax legislation of the Treaty provisions relating to freedom to provide services, it should first be noted that, whilst the third paragraph of Article 50 EC refers only to the active freedom to provide services, where the provider goes to the recipient, it is clear from well-established case-law that the freedom to provide services includes the freedom for the recipients of services to go to another Member State in order to receive those services there (Joined Cases 286/82 and 26/83 Luisi and Carbone [1984] ECR 377, paragraphs 10 and 16). In this case, application of the national legislation at issue leads the Member State in question to refuse tax relief because the school attended is a private school situated in another Member State. What is concerned therefore, by the principle of the freedom to provide services, is the possibility of having recourse to offers of education emanating from a private school established in another Member State.
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