Adult electric walking bikes not subject to reduced VAT rate

• The walking bikes cannot be classified as invalid carriages.
• They are offered to everyone and not exclusively to disabled and disabled persons.
• Plaintiff also sells the walking bikes through regular bike shops.
• From the external characteristics of the bikes it cannot be deduced that these are specifically intended for use as invalid carriages.
• The plaintiff’s argument that anyone can purchase an invalid carriage, does not alter the opinion.

Source: rechtspraak.nl (Dutch)

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