BMF, 11.1.2013, IV D 3 - S 7492/07/10001
Unter Bezugnahme auf das Ergebnis der Erörterung mit den obersten Finanzbehörden der Länder wird die Liste der amtlichen Beschaffungsstellen in der Fassung des BMF-Schreibens vom 10.1.2012, IV D 3 – S 7492/07/10001 (2012/0014859) (BStBl 2012 I S. 131) durch die beiliegende Liste nach dem Stand vom 1.1.2013 ersetzt.
Dieses Schreiben steht ab sofort für eine Übergangszeit auf den Internetseiten des Bundesministeriums der Finanzen (http://www.bundesfinanzministerium.de) unter der Rubrik Themen – Steuern – Steuerarten – Umsatzsteuer – BMF-Schreiben/Allgemeines – zum Herunterladen bereit.
| Liste |
| der amtlichen Beschaffungsstellen und Organisationen der ausländischen Streitkräfte, die zur Erteilung von Aufträgen auf |
| abgabenbegünstigte Leistungen berechtigt sind |
| (Stand: 1.1.2013) |
A. Amerikanische Truppen
| I. | Organisationen mit haushaltsrechtlichem Sondervermögen und aus Haushaltsmitteln finanzierte Stellen | ||
| a) | Army and Air Force Exchange Service, Europe (AAFES, E) | ||
| b) | IMCOM EUROPE Family and Recreation Command | ||
| c) | USAFE Services Fund (A1SRC – NAF Contracting) | ||
| d) | American Forces Network (AFN) Fund | ||
| e) | Department of Defence Dependent Schools (DODDS) Fund | ||
| f) | HQDA MWR Fund (AFRC Garmisch) | ||
| g) | The Stars and Stripes Fund | ||
| h) | Defense Threat Reduction Agency-European Operations Division, Darmstadt | ||
| i) | 409th Contracting Support Brigade, Europe: | ||
| (1) | Wiesbaden Contracting Center | ||
| (2) | RCO Brussels | ||
| (3) | RCO Grafenwöhr | ||
| (4) | RCO Seckenheim | ||
| (5) | Stuttgart Sub-Office | ||
| (6) | Defense Security Cooperation Agency, George C. Marshall Center Sub-Office | ||
| (7) | RCO Vicenza | ||
| (8) | Livorno Sub-Office | ||
| (9) | RCO Würzburg | ||
| (10) | Ansbach Sub-office | ||
| (11) | JCC Uresovac (Camp Bondsteel, Kosovo) | ||
| (12) | JCO Sarajevo | ||
| j) | 266th Theater Finance Command | ||
| k) | 5th Signal Command | ||
| l) | USAREUR Vehicle Registry Fund | ||
| m) | Defense Energy Supply Center | ||
| n) | Defense Energy Supply Center – Europe | ||
| o) | Defense Supply Center Philadelphia | ||
| p) | Defense Supply Center Philadelphia – European Region | ||
| q) | Defense Reutilization and Marketing Service | ||
| r) | Defense Reutilization and Marketing Service International | ||
| s) | Defense Contract Management Agency – Southern Europe | ||
| t) | Nonappropriated Fund Contracting Offices: | ||
| (1) | Army NAF Contracting Europe | ||
| (2) | USAG Vicenza, Italy | ||
| (3) | USAG Benelux, Belgium | ||
| u) | USAREUR Billeting Fund | ||
| v) | IMCOM-EURO, MWR Division Business Branch and US Air Force VAT Relief Offices: | ||
| (1) | USAG Stuttgart Tax Relief Office, Germany | ||
| (2) | USAG Garmisch Tax Relief Office, Germany | ||
| (3) | USAG Darmstadt Tax Relief Office, Germany | ||
| (4) | USAG Mannheim Tax Relief Office, Germany | ||
| (5) | USAG Heidelberg Tax Relief Office, Germany | ||
| (6) | USAG Kaiserslautern Tax Relief Office, Germany | ||
| (7) | USAG Franconia Tax Relief Office, Germany | ||
| (8) | USAG Ansbach Tax Relief Office, Germany | ||
| (9) | USAG Bamberg Tax Relief Office, Germany | ||
| (10) | USAG Schweinfurt Tax Relief Office, Germany | ||
| (11) | USAG Grafenwöhr Tax Relief Office, Germany | ||
| (12) | USAG Hohenfels Tax Relief Office, Germany | ||
| (13) | USAG Wiesbaden Tax Relief Office, Germany | ||
| (14) | USAG Baumholder Tax Relief Office, Germany | ||
| (15) | USAG Hessen Tax Relief Office, Germany | ||
| (16) | USAG Vicenza Tax Relief Office, Germany | ||
| (17) | USAG Livorno Tax Relief Office, Germany | ||
| (18) | USAG Schinnen Tax Relief Office, Netherlands | ||
| (19) | USAG School Oberammergau Tax Relief Office, Germany | ||
| (20) | 435 SVS/SVFLV Ramstein | ||
| (21) | 431 SVS/SVREMS Sembach | ||
| (22) | 52 SVS/SVFV Spangdahlem | ||
| (23) | 470 ABS/SVFA Geilenkirchen | ||
| w) | IMCOM-EURO IFMS | ||
| x) | 31 CONS/LGC (Aviano Air Base, Italy) | ||
| y) | 52 CONS/LGC (Spangdahlem Air Base) | ||
| z) | 700 CONS/LGC (Rhine Ordnance Barracks, Kaiserslautern) | ||
| aa) | Field Operating Base-Europe, Stuttgart | ||
| bb) | Defense Finance & Accounting Service – Oploc Europe | ||
| cc) | DODDS European Procurement Office | ||
| dd) | U.S. Army Corps of Engineers, EUD | ||
| (1) | US Army Corps of Engineers, (COE) Huntsville Engineering & Support Center (HNC), Huntsville, Al. | ||
| ee) | 200th Material Management Center (MMC) (Provisional) Petroleum Management Division (PMD) | ||
| ff) | NATO School – SHAPE, Oberammergau, Germany | ||
| gg) | Defense Energy Support Center, Fort Belvoir, Virginia | ||
| hh) | U.S. General Services Administration (GSA), Washington, D.C. und seine regionalen bzw. spezialisierten Dienststellen in den Vereinigten Staaten von Amerika | ||
| ii) | Defense Information Systems Agency (DISA) – Defense Information Technology Contracting Organisation (DITCO) in Washington, D.C. mit regionaler Außenstelle in Sembach | ||
| jj) | European Regional Medical Command Contracting Office Landstuhl | ||
| (1) | US Army Health Clinic Bamberg | ||
| (2) | US Army Health Clinic Grafenwöhr | ||
| (3) | US Army Health Clinic Hohenfels | ||
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