Court of Justice 23 November 2004, C-412/03 (Hotel Scandic Gåsabäck AB v Riksskatteverket.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The case pending before the Regeringsrätten (Supreme Administrative Court), Sweden, concerns the manner in which the meals provided by a hotel and restaurant company to its staff, at a price lower than the value of the operation, should be treated for the purposes of value added tax (hereinafter ‘VAT’). 2.