NATO-Hauptquartiere, Umsatzsteuervergünstigungen, Umsatzsteuerbefreiung

BMF, 19.12.2014, IV D 3 - S 7493/07/10001

Bezug:

BMF-Schreiben vom 22.7.2011, IV D 3 – S 7493/07/10001 (2011/0588610), BStBl 2011 I S. 749, vom 11.1.2012, IV D 3 – S 7493/07/10001 (2012/0014934), BStBl 2012 I S. 136

Unter Bezugnahme auf das Ergebnis der Erörterung mit den obersten Finanzbehörden der Länder gilt Folgendes:

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/Belgien
   2. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO) – Chièvres, 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&C-Force, Geilenkirchen
   6. Allied Combined Air Operations Centre Uedem (CAOC UE), Uedem

2. NATO International Military Headquarters (IMHQ)/Organizations (ACT)

   1. NATO School, Oberammergau
   2. Joint Air Power Competence Centre (JAPCC), Kalkar
   3. Confined and Shallow Waters Centre of Excellence (CSW COE), Kiel
   4. Military Engineering Centre of Excellence (MILENG COE), Ingolstadt
   5. NATO Military Medical Centre of Excellence (NATO MILENG COE) Deployment Health Surveillance Capability (DHSC), München

3. Headquarters NATO Rapid Deployable Corps (HQ NRDC)/Headquarters NATO Rapid Deployable Maritime Component Command (HQ NRDMCC)

   First German/Netherlands Corps (HQ 1GNC), Münster (Westfalen)

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

   1. HQ, First NATO Signal Battailon (1NSB), Wesel
   2. Maintenance and Support Company (M&S COY), 1NSB, Wesel
   3. DEU DCMs, 1NSB, Wesel
   4. GBR DCM, 1NSB (purely British; no HQ Status iaw SA PP), Wesel

5. 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 5 ersetzt:

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

   1. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau/Belgien
   2. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO) – Chièvres, Chièvres/Belgien
   3. HQ Allied Joint Force Command Brunssum (HQ JFCBS), Brunssum/Niederlande
   4. HQ Allied Joint Force Command Naples (HQ JFCNP), Neapel/Italien
   5. HQ Allied Maritime Command (HQ MARCOM), Northwood/Großbritannien
   6. Allied Command Counter-Intelligence (ACCI), Casteau/Belgien
   7. NATO Joint Electronic Warfare Core Staff (JEWCS), Yeovilton/Großbritannien
   8. NATO Airborne Early Warning & Control Force Command HQ (NAEW&C-FC HQ), Casteau/Belgien
   9. NATO E-3D Component of the NAEW&C-Force (RAF Waddington, UK), Waddington/Großbritannien
   10. NATO Special Operations Headquarters (NSHQ), Casteau/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 TJ), 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 ACCS (Air Command and Control System) Program – Regional Program Office (CRIAP-RPO), Brüssel/Belgien

2. NATO International Military Headquarters (IMHQ)/Organizations (ACT)

   1. Allied Command Transformation Staff Element Europe (ACT SEE), Casteau/Belgien
   2. Joint Warfare Centre (JWC), Stavanger/Norwegen
   3. Joint Force Training Centre (JFTC), Bydgoszcz/Polen
   4. Joint Analysis & Lessons Learned Centre (JALLC), Monsanto/Portugal
   5. NATO Defense College (NADEFCOL), Rom/Italien
   6. NATO Maritime Interdiction Operations Training Centre (NMIOTC), Souda Bay/Griechenland
   7. Civil – Military Co-operation Centre of Excellence (CIMIC COE), Enschede/Niederlande
   8. Command & Control Centre of Excellence (C2 COE), Ede/Niederlande
   9. Cooperative Cyber Defense Centre of Excellence (CCD COE), Tallin/Estland
   10. Joint Chemical, Biological, Radiation, & Nuclear Defense Centre of Excellence (JCBRN Defense COE), Vyskov/Tschechische Republik
   11. NATO Military Medical Centre of Excellence (NATO MILMED COE), Budapest/Ungarn
   12. NATO Human Intelligence Centre of Excellence (NATO HUMINT COE), Oradea/Rumänien
   13. Counter – Improvised Explosive Devices Centre of Excellence (CIED COE), Madrid/Spanien
   14. Explosive Ordnance Disposal Centre of Excellence (EOD COE), Trencin/Slowakei
   15. Modeling & Simulation Centre of Excellence (M&S COE), Rom/Italien
   16. Energy Security Centre of Excellence (ENSEC COE), Wilna/Litauen
   17. STRATCOM Centre of Excellence (STRATCOM COE), Riga/Lettland

3. Headquarters NATO Ra...