10Following the delivery of the judgment in Case C-346/97Braathens [1999] ECR I-3419, confirmed by Case C-437/01Commission v Italy [2003] ECR I-9861, from which it follows that the introduction of an indirect tax on products exempted from harmonised excise duty would render Article 8(1)(b) of Directive 92/81 entirely ineffective and could not therefore be based on Article 3(2) of Directive 92/12, the Danish tax authorities decided to suspend, at executive level, the levying of the duty on lubricant and hydraulic oils with effect from 1 December 2001. Law No 395 of 6 June 2002 abolished the duty, also with effect from 1 December 2001.