VAT regime applicable to meal provisions for free by a company to its employees

The company Autogrill Côté France operates restaurants located on the French highway network. In the frame of its activities, the company provides meals to its employees for free.

In its decision, the French Supreme Court sets aside the decision of the Marseille Court of Appeal and holds that the meals provided for free on a regular basis by Autogrill Côté France cannot be qualified as a supply of services for consideration insofar as this supply of services, considering the catering activity of the company on the highway network, meets specific requirements, and notably due to the lack of alternative catering offers on the work place of its employees.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]