EUROPEAN UNION LAW - PROBLEM 2
1. What is a good?
The treaty does not define goods. However the European Court of Justice (ECJ) did define
goods in
Case law: “Commission v Italy - Art treasures (Page 101):
“Products which can be valued in money and which are capable, as such, of forming the
subject of commercial transactions”
Para
In the case ECJ ruled that artistic products or historical interest did fall under the
definition of goods, therefore imposing a tax was contrary to the free movement of goods.
Also electricity, gold/silver collectors’ coins (which were no longer in circulation) were
goods as long as they are not used as money. Furthermore, waste also falls under the
definition, regardless if it is recyclable. To define a product as a good, it does not matter
whether it is imported or exported for commercial or personal use. The definition is very
broad.
Lottery tickets were not goods, because the main activity was organizing the lottery and
selling the tickets, this was a service.
So there is a distinction between goods and services. E.g. fish is a good, but fishing rights
is a service.
Literature: Chapter 13 (pp. 484-499, pp. 499-518, pp. 523-524)
Cases: Art Treasures, Statistical Levy, Dark Tobacco, Beer & Wine, Dried Bananas, Natural
Sweet Wines, Bauhuis
Articles: Brief about goods, European Commission Guide Free Movement of Goods
1. What is a good?
The treaty does not define goods. However the European Court of Justice (ECJ) did define
goods in
Case law: “Commission v Italy - Art treasures (Page 101):
“Products which can be valued in money and which are capable, as such, of forming the
subject of commercial transactions”
Para
In the case ECJ ruled that artistic products or historical interest did fall under the
definition of goods, therefore imposing a tax was contrary to the free movement of goods.
Also electricity, gold/silver collectors’ coins (which were no longer in circulation) were
goods as long as they are not used as money. Furthermore, waste also falls under the
definition, regardless if it is recyclable. To define a product as a good, it does not matter
whether it is imported or exported for commercial or personal use. The definition is very
broad.
Lottery tickets were not goods, because the main activity was organizing the lottery and
selling the tickets, this was a service.
So there is a distinction between goods and services. E.g. fish is a good, but fishing rights
is a service.
Literature: Chapter 13 (pp. 484-499, pp. 499-518, pp. 523-524)
Cases: Art Treasures, Statistical Levy, Dark Tobacco, Beer & Wine, Dried Bananas, Natural
Sweet Wines, Bauhuis
Articles: Brief about goods, European Commission Guide Free Movement of Goods
