If it was the UK it could not have. We have to pay 20% V.A.T. (Value Added Tax.) Then a special new car Tax of 10%. Once it's got License Plates, it old & once sold, so becomes a second hand car.
We say over here(translated)When the tires touch the blacktop you've lost 30% already. That is unless there is a waiting list, like the TESLA smokeless ROADSTER!