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:
NATO International Military Headquarters (IMHQ) / Organizations (ACO)
- Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien
- Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien
- Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO) – Castlegate (administered by HQ JFCBS), Linnich
- HQ Allied Air Command (HQ AIRCOM), Ramstein
- NATO-E3A Component of the NAEW-Force, Geilenkirchen
- Allied Combined Air Operations Centre Uedem (CAOC Uedem), Uedem
NATO International Military Headquarters (IMHQ) / Organizations (ACT)
- HQ Supreme Allied Commander Transformation (HQ SACT), Norfolk/USA[1)]
- NATO School, Oberammergau
- Joint Air Power Competence Centre (JAPCC), Kalkar
- Confined and Shallow Waters COE (CSW COE), Kiel
- Military Engineering COE (MILENG COE), Ingolstadt
- COE for Military Medicine (NATO MILMED COE) Deployment Health Surveillance Capability (DHSC), München
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)
NATO Communication and Information Systems (CIS) Group / NATO Signal Battalions / Deployable CIS Modules (DCMs), part of ACO
- HQ, First NATO Signal Battalion (1NSB), Wesel
- Maintenance and Support Company (M&S COY), 1NSB, Wesel
- DEU DCMs, 1NSB, Wesel
- GBR, DCM, 1NSB, Elmpt
NATO Communication and Information Systems (CIS) / NCIA / CIS support to IMHQ and ACO/ACT Activities
- CSU Ramstein, Ramstein
- CSU Uedem, Uedem
NATO Communication and Information Systems (CIS) / NCIA SGT
- NDET SGT – F2 – Euskirchen, Euskirchen
- NDET SGT – F20 – Bad Bergzabern, Bad Bergzabern
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:
„NATO International Military Headquarters (IMHQ) / Organizations (ACO)
- Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien
- Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien
- HQ Allied Joint Force Command Brunssum (HQ JFC Brunssum or HQ JFCBS), Brunssum/Niederlande
- HQ Allied Joint Force Command Naples (HQ JFC Naples or HQ JFCNP), Neapel/Italien
- HQ Allied Maritime Command (HQ MARCOM), Northwood/Großbritannien
- Allied Command Counter-Intelligence (ACCI), Casteau (Mons)/Belgien
- NATO Joint Electronic Warfare Core Staff (JEWCS), Yeovilton/Großbritannien
- NATO Airborne Early Warning Force Command HQ (NAEW-FC HQ), Casteau (Mons)/Belgien
- Early Warning Squadron Number 8, Waddington/Lincolnshire, Großbritannien
- NATO Special Operations Headquarters (NSHQ), Casteau (Mons)/Belgien
- NATO Intelligence Fusion Centre (NIFC), Molesworth/Großbritannien
- Tactical Leadership Programme (TLP), Albacete/Spanien
- Deployable Air Command and Control Centre (DACCC), Poggio Renatico/Italien
- Allied Combined Air Operations Centre Torrejón (CAOC Torrejón), Torrejón/Spanien
- Deployable Air Control Centre / Recognized Air Production Centre / Sensor Fusion Posts Nieuw-Milligen (DARS Nieuw-Milligen), Nieuw-Milligen/Niederlande
- Common Regional Initial Air Command and Control System (ACCS) Program – Regional Program Office (CRIAP-RPO), Brüssel/Belgien
NATO International Military Headquarters (IMHQ) / Organizations (ACT)
- SACT Representative Europe (SACTREPEUR), Brüssel/Belgien
- Allied Command Transformation Staff Element Europe (ACT SEE), Casteau (Mons)/Belgien
- Joint Force Training Centre (JFTC), Bydgoszcz/Polen
- Joint Analysis & Lessons Learned Centre (JALLC), Monsanto/Portugal
- NATO Defence College (NDC), Rom/Italien
- NATO Maritime Interdiction Operations Training Centre (NMIOTC), Souda Bay/Griechenland
- Civil-Military Co-operation COE (CIMIC COE), Den Haag/Niederlande
- Command & Control COE (C2 COE), Utrecht/Niederlande
- Cooperative Cyber Defense COE (CCD COE), Tallinn/Estland
- Joint Chemical, Biological, Radiological & Nuclear Defence COE (JCBRN Defence COE), Vyskov/Tschechische Republik
- COE for Military Medicine (NATO MILMED COE), Budapest/Ungarn
- NATO Human Intelligence COE (NATO HUMINT COE), Oradea/Rumänien
- Counter-Improvised Explosive Devic...
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