Case C-184/23, Finanzamt T II: Judgment of the Court (Fourth Chamber) of 11 July 2024 (request for a preliminary ruling from the Bundesfinanzhof – Germany) – Finanzamt T v S (Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a VAT group, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses)