25 The Court of First Instance rightly held, in paragraph 35 of the judgment under appeal, that in Community competition law the definition of an ‘undertaking’ covers any entity engaged in an economic activity, regardless of the legal status of that entity and the way in which it is financed (Case C-41/90 _Höfner{_}{_}and Elser_ \[1991\] ECR I-1979, paragraph 21, and Joined Cases C-264/01, C-306/01, C‑354/01 and C‑355/01 _AOK-Bundesverband and Others_ \[2004\] ECR I-2493, paragraph 46). In accordance with the case-law of the Court of Justice, the Court of First Instance also stated, in paragraph 36 of the judgment under appeal, that it is the activity consisting in offering goods and services on a given market that is the characteristic feature of an economic activity (Case C‑35/96 _Commission_ v _Italy_ \[1998\] ECR I-3851, paragraph 36). | 