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: (Dutch)