The EU Court of Justice states that a non-profit operator is not an undertaking as it does not carry out an economic activity but rather an uncommercial act of involuntary subsidisation of one social group by another (Sodemare)

Case C-70/95 Sodemare SA and Others v Regione Lombardia* 1. Community law, and Article 190 of the Treaty in particular, does not lay down conditions concerning the statement of reasons for national rules of general scope which fall within the sphere of Community law. Apart from the fact that the obligation to state reasons laid down in Article 190 of the Treaty concerns only acts of the institutions, the obligation to state reasons for national decisions affecting the exercise of a fundamental right conferred on individuals by the Treaty concerns, in view of its purpose, only