29Whether or not an entity is to be classified as an undertaking depends, therefore, on the nature of its activity. In accordance with equally settled case-law of the Court, any activity consisting in offering goods or services on a given market is an economic activity (judgments of 16 June 1987, Commission v Italy, 118/85, EU:C:1987:283, paragraph 7, and of 3 March 2011, AG2R Prévoyance, C‑437/09, EU:C:2011:112, paragraph 42 and the case-law cited).
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