32Furthermore, recitals 3 and 4 of that directive state that the proper functioning of the internal market requires minimum levels of taxation to be laid down at EU level for most energy products and that appreciable differences in the national levels of energy taxation applied by Member States could prove detrimental to such functioning. It follows that the setting of minimum levels of taxation of products according to their use as either motor fuel or heating fuel contributes to the proper functioning of the internal market by precluding any distortion of competition between products used for the same purposes.
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