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)