30Secondly, by providing for a harmonised system of taxation of energy products and electricity, Directive 2003/96 seeks, as is clear from recitals 2 to 5 and 24 thereof, to promote the proper functioning of the internal market in the energy sector, in particular by avoiding distortions of competition (judgment of 7 March 2018, Cristal Union, C‑31/17, EU:C:2018:168, paragraph 29 and the case-law cited). In particular, it follows from recital 3 of that directive that it is for the purpose of ensuring the proper functioning of the internal market that the directive has set Community minimum levels of taxation.
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