Information from the Chessbase website:
The Move order 1.d4 d5 2.c4 e5 is called Albin Countergambit, and itís a gambit in the true sense of the word since after 3.dxe5 d4 Black sacrifices a pawn which he wonít get back so easily. This opening is one of the gambits which canít be refuted, but nevertheless are considered as being inferior. However, what counts in the end is to get well-playable positions Ė and of course the points you score with them. Furthermore, the fact that Black is immediately dictates the course of action is definitely not to be underrated. Written by Belgian FIDE Master Luc Henris, the CD contains a comprehensive presentation of the theory of this gambit.