Opinion of Advocate General Spielmann delivered on 30 April 2025.#AK v RU.#Request for a preliminary ruling from the Mestský súd Bratislava IV.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payment in commercial transactions – Scope – Article 2(1) and (3) – Concept of ‘undertaking’ – Concept of ‘commercial transaction’ – Contract for the provision of legal services with a view to setting up a commercial company – Directive 93/13/EEC – Article 2(b) – Concept of ‘consumer’ – Natural person who engaged the services of a lawyer with a view to setting up a commercial company.#Case C-197/24.