The concept of „undertaking” is used in several branches of law, but in each of these branches of law the notion of „enterprise” has a different meaning. This paper aims to summarize the definitions and characteristic features of the „enterprise” in the meaning of civil law, competition law and fiscal law, and to present the relevance of these definitions to the respective branches of law.

The judgement of the Court of Justice in Kone represents another case of private enforcement of competition law in EU. This time the Court has gone too far in its attempt of creating an indirect harmonization of civil procedural rules by virtue of an ample reading of the principle of effectiveness. In Kone judgement, the Court ruled that umbrella pricing theory enters the scope of the protective provisions of Article ...