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ARTICLE · 29 OCTOBER 2025

Market Intelligence Thought Leadership Award Winner

The Evaluation Of Data And Delivery Processes In A Digitalized World

The prevailing legal doctrine holds that all digital products containing data—particularly software—acquire the nature of goods when they are recorded on physical carriers such as CDs, portable storage devices, or computer memory

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Is data an object?

Although data, on its own, does not have a physical form and therefore does not fully conform to the classical definition of "movable property" under property law, it increasingly approaches the category of movable goods when considering its legal transaction capability, transferability, and usability similar to tangible assets.

The prevailing legal doctrine holds that all digital products containing data—particularly software—acquire the nature of goods when they are recorded on physical carriers such as CDs, portable storage devices, or computer memory1. Considering that digital products are increasingly becoming the subject of legal disputes, it is indisputable that data now needs to be clearly classified. Indeed, recent rulings show that data is being evaluated within the legal framework applicable to movable property. For instance, in one of its decisions, the Court of Cassation considered the delivery of software source codes as

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