Hvis afgiftslempelsen berørte en EU-afgift, som var blevet harmoniseret i henhold til direktiv 92/81/EØF eller direktiv 2003/96/EF, var nedsættelsen dermed forenelig med fællesmarkedet, i hvert fald såfremt den ikke var lavere end den gældende EU-minimumsafgift.
The German Government argued that, where the tax reduction affected a Community tax which had been harmonised in accordance with Directive 92/81/EEC or Directive 2003/96/EC, the tax reduction was compatible with the common market, at least in cases where it was not below the minimum Community tax rate.