Judgment_paragraph 5 · Danfoss A/S and Sauer-Danfoss ApS v Skatteministeriet (C-94/10)

5Article 1 of Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12) provides:1. Member States shall impose a harmonised excise duty on mineral oils in accordance with this Directive.2. Member States shall fix their rates in accordance with Directive 92/82/EEC on the approximation of the rates of excise duty on mineral oils.’