Under sagen for Skatterättsnämnden indgav Skatteverket indlæg, og gjorde herved gældende, at der i henhold til § 6 i LAS skal betales alkoholafgift for den vin til madlavning, som Gourmet Classic sælger, men at den er omfattet af undtagelsesbestemmelsen i § 7, stk. 1, nr. 5, i LAS.
In the course of the procedure before the Skatterättsnämnden, the Skatteverket (Swedish tax administration) submitted its observations and maintained that, under Paragraph 6 of the LAS, the cooking wine sold by Gourmet Classic is subject to alcohol duty, but that this specific product is covered by the exemption laid down in point 5 of the first subparagraph of Paragraph 7 of the LAS.