44It should be added that, for the purposes of determining whether Article 49 EC is applicable to facts such as those at issue here, it is irrelevant whether or not schools established in the Member State of the beneficiary of the service — here the Federal Republic of Germany — which are approved, authorised or recognised in that State for the purposes of Paragraph 10(1)(9) of the EStG, provide services within the meaning of the first paragraph of Article 50 EC. All that matters is that the private school established in another Member State may be regarded as supplying services for remuneration.
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