38Any other interpretation would amount to making the scope of those concepts depend on national law, more particularly on the system established by each Member State for the exercise of an independent economic or professional activity. However, it follows from the requirements both of the uniform application of EU law and of the principle of equality that, in the absence of a reference to national law in Article 2(1) of Directive 2000/35, the terms ‘undertaking’ and ‘commercial transactions’ must be given an autonomous and uniform interpretation (see, by analogy, judgment of 29 September 2015, Gmina Wrocław, C‑276/14, EU:C:2015:635, paragraph 25 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.