53As regards the concept of ‘undertaking’, as referred to in that context, it must be borne in mind that it is apparent from settled case-law in the field of competition law, including State aid, that that concept covers any entity engaged in an economic activity, regardless of its legal status and the way in which it is financed (judgment of 10 January 2006, Cassa di Risparmio di Firenze and Others, C‑222/04, EU:C:2006:8, paragraph 107 and the case-law cited).