29 Tretjič, glede ciljev, ki se uresničujejo z Direktivo 2003/96, je treba najprej ugotoviti, da je, kot izhaja iz njenih uvodnih izjav od 2 do 5 in 24, cilj te direktive s tem, da določa harmonizirano ureditev obdavčitve energentov in električne energije, spodbujanje dobrega delovanja notranjega trga v energetskem sektorju, tako da se zlasti preprečijo izkrivljanja konkurence (glej v tem smislu med drugim sodbe z dne 3. aprila 2014, Kronos Titan in Rhein‐Ruhr Beschichtungs‐Service, C‐43/13 in C‐44/13, EU:C:2014:216, točki 31 in 33; z dne 2. junija 2016, ROZ‐ŚWIT, C‐418/14, EU:C:2016:400, točka 32, in z dne 7. septembra 2017, Hüttenwerke Krupp Mannesmann, C‐465/15, EU:C:2017:640, točka 26).
29 Thirdly, as regards the objectives pursued by Directive 2003/96, it must be observed, first of all, that that directive, by making provision for a system of harmonised taxation of energy products and electricity, seeks, as is apparent from recitals 2 to 5 and 24 thereof, to promote the smooth functioning of the internal market in the energy sector by avoiding, in particular, distortions of competition (see, to that effect, inter alia, judgments of 3 April 2004, Kronos Titan and Rhein-Ruhr Beschichtungs-Service, C‐43/13 and C‐44/13, EU:C:2014:216, paragraphs 31 and 33; of 2 June 2016, ROZ-ŚWIT, C‐418/14, EU:C:2016:400, paragraph 32; and of 7 September 2017, Hüttenwerke Krupp Mannesmann, C‐465/15, EU:C:2017:640, paragraph 26).eurlex-diff-2018-06-20 eurlex-diff-2018-06-20