Add ExcludeFromCodeCoverage on intentionally non reachable overrides

[caspChristian]

No description provided.

[codacy-production]

Coverage summary from Codacy

See diff coverage on Codacy

Coverage variation	Diff coverage
✅ +0.63%	✅ 100.00%

Coverage variation details

	Coverable lines	Covered lines	Coverage
Common ancestor commit (d213de5)	314	311	99.04%
Head commit (0b824f3)	310 (-4)	309 (-2)	99.68% (+0.63%)

Coverage variation is the difference between the coverage for the head and common ancestor commits of the pull request branch: <coverage of head commit> - <coverage of common ancestor commit>

Diff coverage details

	Coverable lines	Covered lines	Diff coverage
Pull request (#39)	1	1	100.00%

Diff coverage is the percentage of lines that are covered by tests out of the coverable lines that the pull request added or modified: <covered lines added or modified>/<coverable lines added or modified> * 100%

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[github-actions]

Package	Line Rate	Branch Rate	Complexity	Health
VatValidation	100%	100%	192	✔
Summary	100% (309 / 310)	100% (192 / 192)	192	✔