BMF, Schreiben v. 1.2.2016, III C 3 - S 7492/07/10001, BStBl I 2016, 214
1 Anlage
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 6.2.2015, IV D 3 – S 7492/07/10001 (2015/0104720), BStBl 2015 I S. 167, durch die beiliegende Liste mit dem Stand vom 1.1.2016 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.
Anlage
Liste der amtlichen Beschaffungsstellen und Organisationen der ausländischen Streitkräfte, die zur Erteilung von Aufträgen auf abgabenbegünstigte Leistungen berechtigt sind (Stand: 1.1.2016) |
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 G-9 (Family&MWR) |
c) | USAFE Services Fund (A1SRC – NAF Contracting) |
d) | American Forces Network (AFN) Fund |
e) | Department of Defense 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) | HQ, 409thContracting Support Brigade, Kaiserslautern: |
(1) Theater Contracting Center & HQ, 903rd Contingency Contracting Battalion, Kaiserslautern | |
(2) Regional Contracting Office Grafenwöhr & HQ, 928th Contingency Contracting Battalion, Grafenwöhr | |
(3) Regional Contracting Office Bamberg/Ansbach | |
(4) Regional Contracting Office Benelux Sint-Stevens-Woluwe | |
(5) Regional Contracting Office Stuttgart | |
(6) Regional Contracting Office Wiesbaden | |
(7) Regional Contracting Center, Kosovo | |
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) | DLA Troop Support Philadelphia |
p) | DLA Troop Support 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-EUROPE, G-9 (CMWRF), and US Air Force VAT Relief Offices (USAFE Services): |
(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 Baden-Württemberg Tax Relief Office, Germany | |
(16) USAG Rheinland-Pfalz Tax Relief Office, Germany | |
(17) USAG Hessen Tax Relief Office, Germany | |
(18) USAG Bavaria Tax Relief Office, Germany | |
(19) USAG Vicenza Tax Relief Office, Italy | |
(20) USAG Livorno Tax Relief Office, Italy | |
(21) USAG Schinnen Tax Relief Office, Netherlands | |
(22) NATO School Oberammergau Tax Relief Office, Germany | |
(23) 435 SVS/SVFLV Ramstein | |
(24) 86 SVS/SVFLV Ramstein Tax Relief Office, Germany | |
(25) 52 SVS/SVFV Spangdahlem | |
(26) 52 FSS/FSR VAT-Office, Spangdahlem, Germany | |
(27) 470 ABS/SVFA Geilenkirchen | |
(28) USAG Rheinland-Pfalz F&MWR Financial Management Division | |
(29) USAG Wiesbaden F&MWR Financial Management Division | |
(30) USAG Stuttgart F&MWR Financial Management Division | |
(31) USAG Ansbach F&MWR Financial Management Division | |
(32) USAG Bavaria F&MWR Financial Management Division | |
w) | EURO-IFMS |
x) | HQ, 414th Contracting Support Brigade, Vicenza, Italy |
(1) Regional Contracting Office Africa (Vicenza, Italy) | |
(2) Regional Contracting Office Italy (Vicenza, Italy) | |
(3) Regional Contracting Office Livorno (Livorno, Italy) | |
y) | 31 Contracting Squadron, Aviano Air Base, Italy |
z) | 52 Contracting Squadron, Spangdahlem Air Base |
aa) | 700 Contracting Squadron, Kapaun Air Station, Kaiserslautern |
bb) | 764 Specialized Contracting Squadron, Kapaun Air Station, Kaiserslautern |
cc) | 39 Contracting Squadron, Incirlik Air Base, Turkey |
dd) | 425th Contracting Office, Izmir, Turkey |
ee) | 48 Contracting Squadron, RAF Lakenheath, United Kingdom |
ff) | 421st Contracting Office, Menwith Hill, United Kingdom |
gg) | 501 Regional Contracting Office, RAF Alconbury, United Kingdom |
hh) | 65 Contracting Flight, Lajes Field, Azores, Portugal |
ii) | 496 Air Base Squadron, Operational Contracting Office, Moron, Spain |
jj) | Field Operatin... |
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