Purchase tax for new cars in Denmark is very high ~200% added. The excemption is commercial vehicles, e.g. a van or an estate version of a car with no side windows apart from the driver's row, or a pick-up car. The pick-up could also be a version of an US V8 2-seater muscle car, a popular loophole as it would cost the same as private plate VW beatle. Nevertheless, there used to be a rule that such yellow plated cars were not allowed to drive on sundays as there was no commercial purpose. Possibly to stop a flood of bypassing the 200%.