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VAT grouping: Norddeutsche, Finanzamt T and Prudential

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This article considers three recent decisions in the area of VAT groups: the CJEU judgments in Norddeutsche and Finanzamt T, and the Upper Tribunal judgment in Prudential. It summarises the latest guidance from the court and the tribunal on the applicable principles to consider when appointing the ‘single taxable person’, the concept of a group member as an entity carrying out independent economic activities, the VAT treatment of a provision of services between VAT group members, and the consequence when a VAT-grouped supplier of continuous services to a fellow member of the same VAT group leaves the group before the consideration for the supply is fully invoiced or paid.

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