The article responds to a growing number of demands by governmental and non-governmental organisations that call upon the EU institutions to level the legal treatment of digital and physical goods. The article stems from the established criteria for distinguishing between goods and services in the marketing domain, and analyses on the importance attributed to the tangibility and tradability of products from the Court of Justice of the European Union’s case law. On this basis, consequences of treating digital goods as analogous to physical goods are considered in certain legal fields, where it has recently been demonstrated that the categorization of digital goods is of paramount legal importance, most notably in the field of copyright, taxation, and consumer protection law.

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