By Article 12 of the Act on the Further Fiscal Promotion of Electromobility and amending other tax provisions of December 12, 2019 (BGBl. I p. 2451) Section 25f of the German VAT Act (UStG) on the denial of input tax deduction and tax exemption in the event of participation in tax evasion was newly introduced as of January 1, 2020.
Source: bundesfinanzministerium.de
