Classification of Objects by the European Court of Justice : Movable Immovables and Tangible Intangibles

EU property law as a field of law is still very much in its infancy, but it is developing steadily. In past research I have focused on the influence of the internal market rules on national property law and on the extent to which the European legislature has enacted legislation dealing with matters of property law. EU property law is, however, not merely shaped by the European legislature, but also by the Court of Justice of the European Union. CJEU judgments on property law matters are predominantly found in the context of the Value Added Tax Directive. This Directive contains key property law terms such as “immovable” and “tangible”, but does not provide definitions of these terms. This article discusses the criteria developed by the CJEU to classify objects as either movable or immovable, tangible or intangible, and the importance of these judgments for national and European property law