ABSTRACT
Article 28 TFEU provides that the customs union between the Member States covers all trade in goods. The ECJ has defi ned “goods” as all products which have a monetary value and which may be the object of commercial transactions.1406 This defi nition includes:
■ Waste. In Case C-2/90 Commission v Belgium,1407 the ECJ refused to make a distinction between recyclable waste which has commercial value and non-recyclable waste which has no intrinsic value. Accordingly, there are now in free circulation between Member States not only goods which have commercial value but also goods which are capable of generating costs for undertakings;1408
■ Electricity and gas;1412 and,
■ Goods originating in non-Member States which have completed customs formalities at the external frontier of the EU and are in free circulation between Member States.
