33However, the fact remains that if a cogeneration unit, such as that at issue in the main proceedings, were to be deprived of the exemption under the first sentence of Article 14(1)(a) of Directive 2003/96 solely on the ground that it generates not only electricity but also combined heat and electricity, it could, as shown by the circumstances of the main proceedings in the present case, lead to unequal treatment between electricity producers, which would be a source of distortions of competition detrimental to the functioning of the internal market in the energy sector (see, to that effect, judgment of 21 December 2011, Haltergemeinschaft, C‑250/10, not published, EU:C:2011:862, paragraphs 17 and 18).
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