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goods

as defined in Directive (EU) 2019/771 of the European Parliament and of the Council of 20 May…, Article 2, point (5) (Definitions)

(a) any tangible movable items; water, gas and electricity are to be considered as goods within the meaning of this Directive where they are put up for sale in a limited volume or a set quantity; (b) any tangible movable items that incorporate or are inter-connected with digital content or a digital service in such a way that the absence of that digital content or digital service would prevent the goods from performing their functions (‘goods with digital elements’)

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