26As the Commission stated in its observations, it is because of the interchangeability of energy products and electricity that the legislature of the European Union chose to reserve a treatment similar to those products, for the purpose of defining the scope of application of Directive 2003/96 and, therefore, for the purposes of their taxation in accordance with that directive. Determining the material scope of that directive in such a way makes it possible to lay down minimum overall levels of taxation at EU level both for energy products and electricity and is ultimately aimed at achieving the twofold objective pursued by that directive, as set out in recitals 2 to 6, 7, 11 and 12 thereof, namely, first, to ensure the proper functioning of the internal market in the energy sector and, secondly, to encourage environmental policy objectives.
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