56In that regard, it should be stated that, for the purposes of applying the competition rules, referred to in Articles 101 and 102 TFEU, that concept covers any entity engaged in an economic activity, irrespective of the legal status of that entity and the way in which it is financed. The concept of an undertaking therefore defines an economic unit even if in law that economic unit consists of several persons, natural or legal. That economic unit consists of a unitary organisation of personal, tangible and intangible elements which pursues a specific economic aim on a long-term basis (judgment of 6 October 2021, Sumal, C‑882/19, EU:C:2021:800, paragraph 41 and the case-law cited).
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