Court of Justice 27 January 2022, C-269/20 (Finanzamt T v S.)

OPINION OF ADVOCATE GENERAL MEDINA delivered on 27 January 2022 ( 1 ) Case C‑269/20 Finanzamt T v S (Request for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany)) (Reference for a preliminary ruling – Value added tax (VAT) – VAT groups – Designation of a member of a VAT group as the taxable person – Internal supplies within the VAT group – Supplies provided by a