‘undertaking’ means an entity, regardless of its legal status or the way in which it is financed, which is engaged in an economic activity, and which is established in the Member State in which it is incorporated, in accordance with the national law of that Member State;
«entité d'un pays tiers», une entité établie dans un pays tiers ou, lorsqu'elle est établie dans l'Union, dont les structures exécutives de gestion se trouvent dans un pays tiers;