Court of Justice 23 October 2008, C-371/07 (Danfoss A/S and AstraZeneca A/S v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. There may be no such thing as a free lunch, but can there be a VAT-free lunch? This reference for a preliminary ruling from the Vestre Landsret (Western Regional Court), Denmark, concerns the VAT treatment of company canteen meals provided to business contacts and staff in the context of business meetings.