In France it's not mandatory but most of the companies give you some money for food, or give money to the company's restaurant where employee can eat
The current rule is no taxes for noone if company give you up to 5.29€ knowing that the company can't pay more than 60% of your meal ( to ensure that they give you coupon that most of the time 50% paid by employee and 50% company )
If the company wants to pay full meals they can. But the company have to pay some extra taxes and declare to the that the employee receive some advantage. So the employee will have to declare it too ( like everything your company give you free for your personal usage car, gas, tickets, phone... everything is converted to some value not necessarily the full value )
Of course for some work where you have to be on the workplace, or volunteer work the company can pay everything without problems.