75In that regard, it must be borne in mind that, in the field of competition law, the concept of an undertaking covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (see, inter alia, Joined Cases C-159/91 and C-160/91 Poucet and fistre [1993] ECR I-637, paragraph 17). In order to determine whether the activities in question are those of an undertaking within the meaning of Article 86 of the Treaty, it is necessary to establish the nature of those activities (see, inter alia, Case C-364/92 SAT Fluggesellschaft [1994] ECR I-43, paragraph 19).
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