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 (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)
Date: 2005-03-05
Institutions: Court of Justice
Subjects: VAT, delivery, distributive trades, interpretation of the law, provision of services

5.3.2005

EN

Official Journal of the European Union

C 57/11

JUDGMENT OF THE COURT

JUDGMENT OF THE COURT

(First Chamber)

(First Chamber)

of 13 January 2005

of 20 January 2005

in Case C-356/03 (reference for a preliminary ruling from
the Bundesgerichtshof): Elisabeth Mayer v Versorgungsan-
stalt des Bundes und der Länder (1)

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

(Equal treatment for men and women — Maternity leave —
Acquisition of pension rights)

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

(2005/C 57/20)

(Language of the case: German)

(2005/C 57/21)

(Language of the case: Swedish)

In Case C-356/03: reference to the Court under Article 234 EC
from the Bundesgerichtshof (Germany), made by decision of 9
July 2003, received at the Court on 18 August 2003, in the
proceedings between Elisabeth Mayer and Versorgungsan-
stalt des Bundes und der Länder – the Court (First Chamber),
composed of P. Jann, President of the Chamber, N. Colneric,
J.N. Cunha Rodrigues (Rapporteur), K. Schiemann and E. Juhász,
Judges; D. Ruiz-Jarabo Colomer, Advocate General; R. Grass,
Registrar, has given a judgment on 13 January 2005, in which
it has ruled:

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 Gåsa-
bäck 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:

Article 6(1)(g) of Council Directive 86/378/EEC of 24 July 1986
on the implementation of the principle of equal treatment for men
and women in occupational social security schemes, as amended by
Council Directive 96/97/EC of 20 December 1996, must be inter-
preted as meaning that it precludes national rules under which a
worker acquires no rights to an insurance annuity which is part of a
supplementary occupational pension scheme during statutory mater-
nity leave paid in part by her employer because the acquisition of
those rights is conditional upon the worker's receiving taxable pay
during the maternity leave.

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 264 of 01.11.2003.

(1) OJ C 289 of 29.11.2003.