Judgment_paragraph 50 · SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor (C-68/18)

50It should be noted that both the general scheme and the purpose of that directive are based on the principle that energy products are taxed in accordance with their actual use, taking into account, in particular, the clear distinction between the motor fuels and heating fuels on which that directive is based (see, to that effect, judgments of 2 June 2016, ROZ-ŚWIT, C‑418/14, EU:C:2016:400, paragraphs 31 to 33, and of 13 July 2017, Vakarų Baltijos laivų statykla, C‑151/16, EU:C:2017:537, paragraph 42).