32That approach to the concept of a vehicle, based on the actual use and function of the object under consideration, is confirmed by Article 38(1) and (3) of Regulation No 282/2011, which places the emphasis when classifying a vehicle as a ‘means of transport’ precisely on the fact that it is intended for the transport of persons or goods, and excludes from that classification vehicles which are permanently immobilised. That regulation, whilst not applicable ratione temporis to the case in the main proceedings, nevertheless explains and clarifies concepts appearing in the VAT legislation and applicable since its inception.
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