Trailer flyer
Since the plane would become a trailer when you start to tow it, the trailer regulations come into play.
Trailers up to 750Kg MAM do not require brakes, BUT, if brakes are fitted they must work! I would imagine the plane has brakes but cannot imagine how you could fit an overrun coupling to the plane!
So, in addition to the perfectly good reasons in the posts above, you probably cannot legally tow it.