00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Statements of Operations link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Statements of Changes in Stockholders' Equity (Deficit) link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Statements of Cash Flows link:presentationLink link:calculationLink link:definitionLink 00000007 - Statement - Statements of Cash Flows (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 999015 - Disclosure - DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN link:presentationLink link:calculationLink link:definitionLink 999016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 999017 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 999018 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:calculationLink link:definitionLink 999019 - Disclosure - FINANCE LEASE – RELATED PARTY, DENOMINATED IN EUROS link:presentationLink link:calculationLink link:definitionLink 999020 - Disclosure - DIRECT LISTING FEES link:presentationLink link:calculationLink link:definitionLink 999021 - Disclosure - FAIR VALUE MEASUREMENT link:presentationLink link:calculationLink link:definitionLink 999022 - Disclosure - CONVERTIBLE NOTES PAYABLE AND ACCRUED INTEREST AT FAIR VALUE link:presentationLink link:calculationLink link:definitionLink 999023 - Disclosure - STOCKHOLDERS’ EQUITY link:presentationLink link:calculationLink link:definitionLink 999024 - Disclosure - INCOME TAXES link:presentationLink link:calculationLink link:definitionLink 999025 - Disclosure - SEGMENT INFORMATION link:presentationLink link:calculationLink link:definitionLink 999026 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 999027 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 999028 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) link:presentationLink link:calculationLink link:definitionLink 999029 - Disclosure - FINANCE LEASE – RELATED PARTY, DENOMINATED IN EUROS (Tables) link:presentationLink link:calculationLink link:definitionLink 999030 - Disclosure - DIRECT LISTING FEES (Tables) link:presentationLink link:calculationLink link:definitionLink 999031 - Disclosure - FAIR VALUE MEASUREMENT (Tables) link:presentationLink link:calculationLink link:definitionLink 999032 - Disclosure - CONVERTIBLE NOTES PAYABLE AND ACCRUED INTEREST AT FAIR VALUE (Tables) link:presentationLink link:calculationLink link:definitionLink 999033 - Disclosure - INCOME TAXES (Tables) link:presentationLink link:calculationLink link:definitionLink 999034 - Disclosure - SEGMENT INFORMATION (Tables) link:presentationLink link:calculationLink link:definitionLink 999035 - Disclosure - DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999036 - Disclosure - SCHEDULE OF OUTSTANDING POTENTIALLY DILUTIVE COMMON STOCK EQUIVALENTS WERE EXCLUDED FROM THE COMPUTATION OF DILUTED NET LOSS PER SHARE (Details) link:presentationLink link:calculationLink link:definitionLink 999037 - Disclosure - SCHEDULE OF CONCENTRATION RISK (Details) link:presentationLink link:calculationLink link:definitionLink 999038 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999039 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999040 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999041 - Disclosure - SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER THE FINANCE LEASE (Details) link:presentationLink link:calculationLink link:definitionLink 999042 - Disclosure - FINANCE LEASE – RELATED PARTY, DENOMINATED IN EUROS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999043 - Disclosure - SCHEDULE OF FUTURE PAYMENTS OWED TO THE FINANCIAL ADVISOR FOR DIRECT LISTING SERVICES (Details) link:presentationLink link:calculationLink link:definitionLink 999044 - Disclosure - DIRECT LISTING FEES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999045 - Disclosure - SCHEDULE OF FINANCIAL INSTRUMENTS THAT ARE MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) link:presentationLink link:calculationLink link:definitionLink 999046 - Disclosure - SCHEDULE OF FINANCIAL LIABILITY MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) link:presentationLink link:calculationLink link:definitionLink 999047 - Disclosure - FAIR VALUE MEASUREMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999048 - Disclosure - SCHEDULE OF INPUTS INTO THE MONTE CARLO SIMULATION MODELS (Details) link:presentationLink link:calculationLink link:definitionLink 999049 - Disclosure - CONVERTIBLE NOTES PAYABLE AND ACCRUED INTEREST AT FAIR VALUE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999050 - Disclosure - STOCKHOLDERS’ EQUITY (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999051 - Disclosure - SCHEDULE OF RECONCILIATION OF EFFECTIVE TAX RATE (Details) link:presentationLink link:calculationLink link:definitionLink 999052 - Disclosure - SCHEDULE OF DEFERRED TAX ASSETS (Details) link:presentationLink link:calculationLink link:definitionLink 999053 - Disclosure - INCOME TAXES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999054 - Disclosure - SCHEDULE OF SEGMENT EXPENSES (Details) link:presentationLink link:calculationLink link:definitionLink 999055 - Disclosure - SEGMENT INFORMATION (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 999056 - Disclosure - SUBSEQUENT EVENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink