I should have elaborated.
In the EU, if buying from another EU country, you just put in your VAT# to exclude VAT. But your country's tax administration can then ask to justify a business expense. You can only claim VAT paid on foreign (non -EU) imports once doing taxes for reimbursement if it was paid.
I have a feeling Estonia's tax administration doesn't ask as many questions as the Finnish one.
That said, there's usually an actual exception for luxury cars, if it's for your sales people (or if you do the sales, yourself). Luxury branding can be used as a "marketing tactic" due to "presentation". Basically, if you're meeting with a potential customer, looking like you're successful technically makes you look more reliable. Essentially business attire for your personal transportation.
Not saying it's necessarily true, but it's actually a really old thing done in many countries.
Well it's a good thing he wants to place 100% tariffs on Taiwan then - more chips for the EU.