JUDGMENT OF THE COURT

(First Chamber)

of 20 January 2005

in Case C-412/03: Reference for a preliminary ruling by the Regeringsrätten in Hotel Scandic Gåsabäck AB v Riksskatteverket (1)

(Sixth VAT Directive - Articles 2, 5(6) and 6(2) - Provision of meals in a company canteen for a price lower than the cost price - Taxable amount)

(2005/C 57/21)

Language of the case: Swedish

In Case C-412/03: reference for a preliminary ruling under Article 234 EC from the Regeringsrätten (Sweden), made by decision of 29 September 2003, received at the Court on 3 October 2003, in the proceedings between Hotel Scandic Gåsabäck AB and Riksskatteverket – the Court: (First Chamber) composed of P. Jann, President of the Chamber, K. Lenaerts (Rapporteur), J.N. Cunha Rodrigues, E. Juhász and M. Ilešič, Judges; D. Ruiz-Jarabo Colomer, Advocate General; K. Sztranc, Administrator, for the Registrar, gave a judgment on 20 January 2005, in which it ruled:

Articles 2, 5(6) and 6(2)(b) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment must be interpreted as precluding a national rule whereby transactions in respect of which an actual consideration is paid are regarded as an application of goods or services for private use, even where that consideration is less than the cost price of the goods or services supplied.

(1)  OJ C 289 of 29.11.2003.