Judgment_paragraph 38 · Ordem dos Técnicos Oficiais de Contas v Autoridade da Concorrência (C-1/12)

38That being so, chartered accountants, having regard to the manner in which their profession is regulated in Portugal, carry on an economic activity and are, therefore, undertakings for the purposes of Article 101 TFEU. The complexity and technical nature of the services they provide and the fact that the practice of their profession is regulated cannot alter that conclusion (see, by analogy, Wouters and Others, paragraph 49).