In its decision to open the formal investigation procedure, the Commission asked the Danish government to submit information showing that the scheme would lead to the achievement of environmental objectives or increased energy efficiency, broadly equivalent to what would have been achieved if the standard community minimum rate had been observed.
Otsuses ametliku uurimismenetluse algatamise kohta palus komisjon Taani valitsusel esitada teavet, mis kinnitaks, et meede aitab saavutada keskkonnaeesmärke või suurendada energiatõhusust, mis vastaks laias laastus sellele, mis oleks saavutatud siis, kui oleks järgitud standardset ühenduse madalaimat maksustamistaset.