24It is apparent from the order for reference that, in future, the members of Scandic's staff will continue to pay an actual consideration for the meals supplied by the company. Since the transaction in question is effected for consideration within the meaning of Article 2 of the Sixth Directive, there is no reason to apply Articles 5(6) and 6(2) (b). Those provisions relate only to transactions effected free of charge which are treated as supplies effected for consideration for VAT purposes.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.