34That interpretation is confirmed by the objectives pursued by Directive 2003/96. In that regard, it must be observed that that directive, by making provision for a system of harmonised taxation of energy products and electricity, seeks, inter alia, as is apparent from recitals 2 to 5 and 24 thereof, to promote the proper functioning of the internal market in the energy sector by avoiding, in particular, distortions of competition (judgments of 7 September 2017, Hüttenwerke Krupp Mannesmann, C‑465/15, EU:C:2017:640, paragraph 26, and of 7 March 2018, Cristal Union, C‑31/17, EU:C:2018:168, paragraph 29 and the case-law cited).
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