40As noted by the Advocate General, in points 44 and 45 of his Opinion, it follows that a supplier belonging to a VAT group cannot, when the Member State has implemented such a scheme, be treated, individually, as a separate taxable person from the taxable person constituted by the VAT group, with the result that there is no need to determine whether that supplier meets the independence condition laid down in Article 4(1) of the Sixth Directive when it provides a service for consideration to another entity of that VAT group. Accordingly, such provision of service cannot fall within the scope of VAT under Article 2(1) of that directive.