You’re wrong Petspeed. The reason why they (Copy-Dan)would slowly raise the “tax” from december til june 2001 until, was to avoid that people bought 1000s of CDs before dec. 1st to avoid the tax. But when they found out that people did it anyway, they decided to introduce the full taxation (except for a few cents) from december 1st.
The tax is like the Danish tax on video-/audio-cassettes. You pay a certain amount pr. minute, which then means that the tax on 80min. CDs is higher than on 74min.
Read all about it here (IN DANISH!):