Judgment_paragraph 34 · Vorarlberger Landes- und Hypothekenbank AG v Finanzamt Feldkirch (C-625/17)

34In that regard, the Court has previously held that the scope of the freedom to provide services must be distinguished from the scope of the freedom of establishment. To that end, it is necessary to establish whether or not the economic operator is established in the Member State in which it offers the services in question. Where that operator is established in the Member State in which it offers the service, it falls within the scope of the principle of freedom of establishment, as defined in Article 49 TFEU. On the other hand, where the economic operator is not established in the Member State of destination, it is a cross-border service provider covered by the principle of freedom to provide services (see, to that effect, judgments of 11 December 2003, Schnitzer, C‑215/01, EU:C:2003:662, paragraphs 28 and 29, and of 10 May 2012, Duomo Gpa and Others, C‑357/10 to C‑359/10, EU:C:2012:283, paragraph 30).