It was made in Europe by the Dutch for the Romanian car company Dacia and their small Duster SUV. It's incredibly filthy, insulting, ageist, sexist, and strangely anti-gypsy. It's also a little hilarious. NSFW for language.
Whether or not this ad was ever aired, banned, or ignored isn't important. This commercial was designed to sell cars. As Copyranter explains, it was probably just produced for the creator's advertising reels.