It is very common for Swedes to not fully and properly understand the general logic and mechanisms of our tax system.
The general principles in play are that
1) any benefit is taxed according to its equivalent cash value. (How much money would the employee need to pay to get an equivalent thing, if they paid out of pocket and without any cooperation of the employer)
2) A benefit "occurs" by being granted, not by being consumed.
In the cateen situation there is also a special simplification rule in play, where a generic cash value is defined each year for breakfast, lunch and dinner that is to be used as basis for taxation (almost) no matter what the actual costs for the meal is.
The general principles in play are that
1) any benefit is taxed according to its equivalent cash value. (How much money would the employee need to pay to get an equivalent thing, if they paid out of pocket and without any cooperation of the employer)
2) A benefit "occurs" by being granted, not by being consumed.
In the cateen situation there is also a special simplification rule in play, where a generic cash value is defined each year for breakfast, lunch and dinner that is to be used as basis for taxation (almost) no matter what the actual costs for the meal is.