Can a SARL reclaim TVA on a vehicle used for business?

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We are an existing SARL in our third year. We want to buy a vehicle for the business if we buy it in the business name do we have to pay TVS? Can we reclaim TVA on fuel and offset running costs against the business? We have heard of a Loti, can you explain what this is We basically will use the vehicle for carrying spares and tools and in the summer occasionally moving people short distances.

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