BMF, 8.8.2017, III C 3 - S 7493/07/10001

Umsatzsteuervergünstigungen auf Grund des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere und Umsatzsteuerbefreiung nach § 4 Nr. 7 Satz 1 Buchstabe d UStG

Bezug: BMF-Schreiben vom 22.7.2011 – IV D 3 – S 7493/07/10001 (2011/0588610) –, BStBl 2011 I S. 749, vom 19.12.2014 – IV D 3 – S 7493/07/10001 (2014/1130342) -, BStBl 2015 I S. 48

Absatz 2 des o.g. BMF-Schreibens vom 22.7.2011 erhält folgende Fassung:

„(2) Hauptquartiere im Sinne des Artikels 14 des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere sind:

  1. NATO International Military Headquarters (IMHQ) / Organizations (ACO)

    1. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien
    2. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien
    3. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO) – Castlegate (administered by HQ JFCBS), Linnich
    4. HQ Allied Air Command (HQ AIRCOM), Ramstein
    5. NATO-E3A Component of the NAEW-Force, Geilenkirchen
    6. Allied Combined Air Operations Centre Uedem (CAOC Uedem), Uedem
  2. NATO International Military Headquarters (IMHQ) / Organizations (ACT)

    1. HQ Supreme Allied Commander Transformation (HQ SACT), Norfolk/USA[1)]
    2. NATO School, Oberammergau
    3. Joint Air Power Competence Centre (JAPCC), Kalkar
    4. Confined and Shallow Waters COE (CSW COE), Kiel
    5. Military Engineering COE (MILENG COE), Ingolstadt
    6. COE for Military Medicine (NATO MILMED COE) Deployment Health Surveillance Capability (DHSC), München
  3. Headquarters NATO Rapid Deployable Corps (HQ NRDC) / Headquarters NATO Rapid Deployable Maritime Component Command (HQ NRDMCC)

    HQ First German-Netherlands Corps [1(GE/NL) Corps HQ or HRF HQ 1(GE/NL) Corps], Münster (Westfalen)

  4. NATO Communication and Information Systems (CIS) Group / NATO Signal Battalions / Deployable CIS Modules (DCMs), part of ACO

    1. HQ, First NATO Signal Battalion (1NSB), Wesel
    2. Maintenance and Support Company (M&S COY), 1NSB, Wesel
    3. DEU DCMs, 1NSB, Wesel
    4. GBR, DCM, 1NSB, Elmpt
  5. NATO Communication and Information Systems (CIS) / NCIA / CIS support to IMHQ and ACO/ACT Activities

    1. CSU Ramstein, Ramstein
    2. CSU Uedem, Uedem
  6. NATO Communication and Information Systems (CIS) / NCIA SGT

    1. NDET SGT – F2 – Euskirchen, Euskirchen
    2. NDET SGT – F20 – Bad Bergzabern, Bad Bergzabern
  7. Andere

    EF 2000 Transhipment Depot, Erding

Die Nummern 1 bis 6 des Absatzes 3 des o.g. BMF-Schreibens vom 22.7.2011, in denen die im übrigen Gemeinschaftsgebiet ansässigen Hauptquartiere im Sinne von Artikel 1 des Protokolls über die NATO-Hauptquartiere aufgeführt sind, werden durch die folgenden Nummern 1 bis 8 ersetzt:

  1. „NATO International Military Headquarters (IMHQ) / Organizations (ACO)

    1. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien
    2. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien
    3. HQ Allied Joint Force Command Brunssum (HQ JFC Brunssum or HQ JFCBS), Brunssum/Niederlande
    4. HQ Allied Joint Force Command Naples (HQ JFC Naples or HQ JFCNP), Neapel/Italien
    5. HQ Allied Maritime Command (HQ MARCOM), Northwood/Großbritannien
    6. Allied Command Counter-Intelligence (ACCI), Casteau (Mons)/Belgien
    7. NATO Joint Electronic Warfare Core Staff (JEWCS), Yeovilton/Großbritannien
    8. NATO Airborne Early Warning Force Command HQ (NAEW-FC HQ), Casteau (Mons)/Belgien
    9. Early Warning Squadron Number 8, Waddington/Lincolnshire, Großbritannien
    10. NATO Special Operations Headquarters (NSHQ), Casteau (Mons)/Belgien
    11. NATO Intelligence Fusion Centre (NIFC), Molesworth/Großbritannien
    12. Tactical Leadership Programme (TLP), Albacete/Spanien
    13. Deployable Air Command and Control Centre (DACCC), Poggio Renatico/Italien
    14. Allied Combined Air Operations Centre Torrejón (CAOC Torrejón), Torrejón/Spanien
    15. Deployable Air Control Centre / Recognized Air Production Centre / Sensor Fusion Posts Nieuw-Milligen (DARS Nieuw-Milligen), Nieuw-Milligen/Niederlande
    16. Common Regional Initial Air Command and Control System (ACCS) Program – Regional Program Office (CRIAP-RPO), Brüssel/Belgien
  2. NATO International Military Headquarters (IMHQ) / Organizations (ACT)

    1. SACT Representative Europe (SACTREPEUR), Brüssel/Belgien
    2. Allied Command Transformation Staff Element Europe (ACT SEE), Casteau (Mons)/Belgien
    3. Joint Force Training Centre (JFTC), Bydgoszcz/Polen
    4. Joint Analysis & Lessons Learned Centre (JALLC), Monsanto/Portugal
    5. NATO Defence College (NDC), Rom/Italien
    6. NATO Maritime Interdiction Operations Training Centre (NMIOTC), Souda Bay/Griechenland
    7. Civil-Military Co-operation COE (CIMIC COE), Den Haag/Niederlande
    8. Command & Control COE (C2 COE), Utrecht/Niederlande
    9. Cooperative Cyber Defense COE (CCD COE), Tallinn/Estland
    10. Joint Chemical, Biological, Radiological & Nuclear Defence COE (JCBRN Defence COE), Vyskov/Tschechische Republik
    11. COE for Military Medicine (NATO MILMED COE), Budapest/Ungarn
    12. NATO Human Intelligence COE (NATO HUMINT COE), Oradea/Rumänien
    13. Counter-Improvised Explosive Devic...

Das ist nur ein Ausschnitt aus dem Produkt Haufe Steuer Office Excellence. Sie wollen mehr?


Meistgelesene beiträge