43In that regard, it is difficult, first of all, to distinguish the transport of means of transport from their use. Secondly, the classification of the transaction is complicated by the fact that the VAT on that transaction must also be paid by a non-taxable individual, who is not subject to the obligations relating to tax returns and accounting, so that a subsequent check of that individual is not possible. Moreover, the individual, as final consumer, cannot claim a VAT deduction, even in the event of resale of a purchased vehicle, and therefore has a greater interest than a trader in avoiding the tax.
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