Umsatzsteuervergünstigungen auf Grund des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere und Umsatzsteuerbefreiung nach § 4 Nr. 7 Satz 1 Buchstabe d UStG;
(2022/0078672) - (BStBl I S. 163)
Bezug: BStBl 2022 I S. 163
Absatz 2 des o. g. 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 e) Allied Combined Air Operations Centre Uedem (CAOC Uedem), Uedem
Standing Joint Logistics Support Group Headquarters (SJLSG), Ulm
HQ, 1st NATO Signal Battailon (1NSB), Wesel
Maintenance and Support Company (M&S COY), 1NSB, Wesel
DCMs A, B, C, 1NSB, Wesel
Joint Support and Enabling Command (JSEC), Ulm
NATO International Military Headquarters (IMHQ) / Organizations (ACT)
HQ Supreme Allied Commander Transformation (HQ SACT), Norfolk/USA [1]
Andere NATO International Military Headquarters (IMHQ)
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
NATO Airborne Early Warning Force Command HQ (NAEW-FC HQ), Geilenkirchen
NATO-E3A Component of the NAEW-Force, Geilenkirchen
HQ First German-Netherlands Corps [1(GE/NL) Corps HQ or HRF HQ 1(GE/NL) Corps], Münster (Westfalen)”
Die Nummern 1 bis 7 des Absatzes 3 des o. g. in denen die im übrigen Gemeinschaftsgebiet ansässigen Hauptquartiere im Sinne von Artikel 1 des Protokolls über die NATO-Hauptquartiere aufgeführt sind, erhalten die folgende Fassung:
"1. 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
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
Standing Joint Logistics Support Group Headquarters (SJLSG), Mons/Belgien
Headquarters Joint Logistics Support Group Naples (JLSG NP), Neapel/Italien
Headquarters Joint Logistics Support Group Brunssum (JLSG BS), Brunssum/ Niederlande
NATO CIS Group Headquarters (NCISG HQ), Mons/Belgien
DCM E, 1NSB, Hadersleben/Dänemark
DCM F, 1NSB, Pleso/Kroatien
HQ, 2nd NATO Signal Battailon (2NSB), Grazzanise/Italien
Maintenance and Support Company (M&S COY), 2NSB, Lago Patria/Italien
DCMs A, B, C, D, 2NSB, Grazzanise/Italien
DCM E, 2NSB, Bukarest/Rumänien
DCM F, 2NSB, Gorna Malina/Bulgarien
HQ, 3rd NATO Signal Battailon (3NSB), Bydgoszcz/Polen
Maintenance and Support Company (M&S COY), 3NSB, Bydgoszcz/Polen
DCM A, 3NSB, Bydgoszcz/Polen
DCM B, 3NSB, Lipnik Nad Becvou/Tschechien
DCM C, 3NSB, Ruzomberok/Slowakei
DCM D, 3NSB, Wilna/Litauen
DCM E, 3NSB, Szekesfehervar/Ungarn
2. 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
3. Andere NATO International Military Headquarters (IMHQ)
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), Vyškov/Tschechien
COE for Military Medicine (NATO MILMED COE), Budapest/Ungarn
NATO Human Intelligence COE (NATO HUMINT COE), Oradea/Rumänien
Counter-Improvised Explosive Devices COE (CIED COE), Madrid/Spanien
Explosive Ordnance Disposal COE (EOD COE), Trencin/Slowakei
NATO Modelling & Simulation COE (NATO M&S COE), Rom/Italien
Energy Security COE (ENSEC COE), Wilna/Litauen
NATO Military Police COE (NATO MP COE), Bydgoszcz/Polen
Multinational Mountain Warfare COE (NATO MW COE), Poljce/Slowenien
NATO Strategic Communications COE (STRATCOM COE), Riga/Lettland
Crisis Management and Disaster Response COE (CMDR COE), Sofia/Bulgarien
NATO Stability Policing COE (NATO SP COE), Vicenza/Italien
Counter-Intelligence COE (CI COE), Krakau/Polen
Security Force Assistance COE (SFA COE), Rom/Italien
Multinational Aviation Training Centre (MATC), Vyškov/Tschechien
SHAPE Allied Command Counter-Intelligence (ACCI), Casteau (Mons)/Belgien
NATO Special Operations Headquarters (NSHQ), Casteau (Mons)/Belgien
Tactical Leadership Programme (TLP), Albacete/Spanien
Common Regional Initial Air Command and Control System (ACCS) Program - Regional Program Office (CRIAP-RPO), Brüssel/Belgien
HQ NATO Rapid Deployable Corps - Spain (HQ NRDC-SP), Valencia/Bétera, Spanien
HQ NATO Rapid Deployable Corps - Italy (HQ NRDC-ITA), Solbiate Olona/ Mailand, Italien
HQ Rapid Reaction Corps - France (HQ RRC-FR), Lille/Frankreich
aa) HQ NATO Rapid Deployable Corps - Greece (HQ NRDC-GR), Thessaloniki/Griechenland
bb) HQ Multinational Corps Northeast (HQ MNC NE), Stettin/Polen
cc) HQ Multinational Division Southeast (HQ MND SE), Bukarest/Rumänien
dd) HQ Navel Striking and Support Forces NATO (HQ STRIKFORNATO), Lissabon/Portugal
ee) High Readiness Forces Maritime Spanish HQ [HRF (M) SP HQ or SPMARFOR HQ], Rota (Cadiz)/Spanien
ff) HQ NRDMCC - IT (ITMARFOR HQ), Tarent/Italien
gg) HQ NRDMCC - FR (FRMARFOR HQ), Toulon/Frankreich
hh) NATO Force Integration Unit Bulgaria (NFIU BGR), Sofia/Bulgarien
ii) NATO Force Integration Unit Estonia (NFIU EST), Tallinn/Estland
jj) NATO Force Integration Unit Latvia (NFIU LVA), Riga/Lettland
kk) NATO Force Integration Unit Lithuania (NFIU LTU), Wilna/Litauen
ll) NATO Force Integration Unit Poland (NFIU POL), Bydgoszcz/Polen
mm)NATO Force Integration Unit Romania (NFIU ROU), Bukarest/Rumänien
nn) NATO Force Integration Unit Hungary (NFIU HUN), Szekesfehervar/Ungarn
oo) NATO Force Integration Unit Slovakia (NFIU SVK), Bratislava/Slowakei
pp) Headquarters Multinational Division North, Adazi/Lettland
qq) Headquarters Multinational Division North, Slagelse/Dänemark
rr) Headquarters Multinational Brigade South-East (HQ MN BDE-SE), Craiova/Rumänien
ss) HQ Multinational Division Northeast (HQ MND NE), Elblag/Polen
tt) NATO Alliance Ground Surveillance Force (NAGSF), Sigonella/Italien
uu) NATO Defence College (NDC), Rom/Italien
vv) Headquarters CIMIC Group South (HQ CGS), Motta di Livenza/Italien
4. NATO Communication and Information Systems (CIS) / NCIA / CIS support to IMHQ and ACO/ACT Activities
CSE Athens, Athen/Griechenland
HQ NCI Agency Brussels, Brüssel/Belgien
CSU Brussels, Brüssel/Belgien
CSSC Brunssum, Brunssum/Niederlande
CSU Brunssum, Brunssum/Niederlande
CSU Bydgoszcz, Bydgoszcz/Polen
CSE La Spezia, La Spezia/Italien
CSU Lisbon, Lissabon (Oeiras)/Portugal
CSU Mons, Mons/Belgien
NCI Agency Mons, Mons/Belgien
CSU Naples, Neapel/Italien
CSU Poggio-Renatico, Poggio Renatico/Italien
CSU Sigonella, Sigonella/Italien
NCI Agency The Hague, Den Haag/Niederlande
CSU Torrejón, Torrejón/Spanien
NATO Communications and Information Agency, Forward Support Point (FSP Grazzanise), Grazzanise/Italien
NATO Communications and Information Agency, Forward Support Point (FSP Bydgoszcz), Bydgoszcz/Polen
5. NATO Communication and Information Systems (CIS) / NCIA School and Programing Support to IMHQ
NCISS, Latina/Italien
NATO Programming Centre, Glons/Belgien
6. NATO Communication and Information Systems (CIS) / NCIA SGT
NDET SGT – F1 – Kester, Kester/Belgien
SGT F07 – Tarquinia, Tarquinia/Italien
NDET SGT – F7 – Civitavecchia, Civitavecchia/Italien
NDET SGT – F11 – Atalanti, Atalanti/Griechenland
SGT F12 – Costa Da Caparica, Costa Da Caparica/Portugal
NDET SGT – F12 – Fonte da Telha (Lisbon), Fonte da Telha (Lissabon)/Portugal
NDET SGT – F14 – Lughezzano (Verona), Lughezzano (Verona)/Italien
7. Andere
EF 2000 Transhipment Depot, Novara/Italien
EF 2000 Transhipment Depot, Torrejón/Spanien
Centre for Maritime Research and Experimentation (CMRE), La Spezia/Italien”
BMF v. - III C 3 - S 7493/19/10001 :004
Auf diese Anweisung wird Bezug genommen in folgenden Verwaltungsanweisungen:
Fundstelle(n):
BStBl 2023 I Seite 789
UR 2023 S. 459 Nr. 11
QAAAJ-38938
1Als Rechtsnachfolger von SHAPE gilt das HQ SACT als Hauptquartier im Sinne von Artikel 1 Buchstabe c Ziffer i des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere.