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BMF - IV D 3 - S 7493/07/10001 BStBl 2012 I S. 136

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

Bezug: (BStBl 2011 I S. 749)

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

Absatz 2 des o. g. 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 in Europe (SHAPE), Allied Command Operations (ACO), Mons/Belgien

    2. Component Command – Air HQ Ramstein (CC-Air HQ Ramstein), Ramstein

    3. Force Command HQ Heidelberg (FC HQ Heidelberg), Heidelberg

    4. NATO-E3A Component of the NAEW-Force, Geilenkirchen

  2. Deployable Combined Air Operations Centre (DCAOC)/Combined Air Operations Centre (CAOC)

    1. Deployable Combined Air Operations Centre (DCAOC), Uedem

    2. Combined Air Operations Centre (CAOC 2), Uedem

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

    1. NATO School (NS), Oberammergau

    2. Joint Air Power Competence Centre (JAPCC), Kalkar

    3. Confined and Shallow Waters COE (CSW COE), Kiel

    4. Military Engineering COE (MILENG COE), Ingolstadt

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

    1. First German-Netherlands Corps (HQ NRDC-GE/NL), Münster (Westfalen)

    2. HQ Allied Rapid Reaction Corps (HQ NRDC UK), Rheindahlen

  5. NATO Communication and Information Systems (CIS)

    1. First NATO Signal Battailon (1 NSB), Wesel

    2. NCSA Sector Brunssum, detached to Satellite Ground Terminal (SGT) Euskirchen, Euskirchen

    3. NCSA Sector Brunssum, detached to CAOC Uedem, Uedem

    4. NCSA Squadron Ramstein, Ramstein

    5. NCSA Squadron Heidelberg, Heidelberg

  6. NATO Communication and Information Systems (CIS) Detachments

    1. NDet SGT F2, Euskirchen

    2. NDet SGT F20, Bad Bergzabern

  7. NATO Communication and Information Systems (CIS) Deployable Signal Battalons

    1. NSB 1 HQ, Wesel

    2. NSB 1 DEU DCM, Wesel

    3. NSB 1 GBR DCM, Elmpt

    4. NSB 1 M&S COY, Wesel”

Die in Absatz 3 Nr. 1 bis 6 des o. g. aufgeführten im übrigen Gemeinschaftsgebiet ansässigen Hauptquartiere im Sinne von Artikel 1 des Protokolls über die NATO-Hauptquartiere werden durch die folgenden Nummern 1 bis 8 ersetzt:

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

    1. Supreme Headquarters Allied Powers in Europe (SHAPE), Allied Command Operations (ACO), Mons/Belgien

    2. Joint Force Command Headquarters Brunssum (JFC HQ Brunssum), Brunssum/Niederlande

    3. Joint Force Command Headquarters Naples (JFC HQ Naples), Neapel/Italien

    4. Joint Force Command Headquarters Lisbon (JFC HQ Lisbon), Lissabon/Portugal

    5. Component Command – Maritime HQ Naples (CC-Mar HQ Naples), Neapel/Italien

    6. Component Command – Maritime HQ Northwood (CC-Mar HQ Northwood), Northwood/Großbritannien

    7. Force Command HQ Madrid (FC HQ Madrid), Madrid/Spanien

    8. ACO Counter Intelligence (ACCI), Mons/Belgien

    9. Commander Submarines Allied Naval Forces North (COMSUBNORTH), Northwood/Großbritannien

    10. NATO Joint Electronic Warfare Core Staff (JEWCS), Yeovilton/Großbritannien

    11. NATO Integrated Meteorological and Oceanographic Co-ordination Centre (NIMCC), Mons/Belgien

    12. NATO Airborne Early Warning Force Command HQ (NAEWFC HQ), Mons/Belgien

    13. Early Warning Squadron Number 8, Waddington/Lincolnshire, Großbritannien

    14. NATO Special Operations Headquarters (NSHQ), Mons/Chièvres, Belgien

    15. Intelligence Fusion Centre (IFC), Molesworth/Großbritannien

    16. Tactical Leadership Programme (TLP), Albacete/Spanien

  2. Deployable Combined Air Operations Centre (DCAOC)/Combined Air Operations Centre (CAOC)

    1. Deployable Combined Air Operations Centre (DCAOC), Poggio Renatico/Italien

    2. Combined Air Operations Centre (CAOC 1), Finderup/Dänemark

    3. Combined Air Operations Centre (CAOC 5), Poggio Renatico/Italien

    4. Combined Air Operations Centre (CAOC 7), Larissa/Griechenland

    5. Combined Air Operations Centre (CAOC 10), Monsanto/Portugal

    6. Deployable Air Control Centre/Recognized Air Production Centre/Sensor Fusion Posts Nieuw-Milligen (DARS Nieuw-Milligen), Nieuw-Milligen/Niederlande

    7. Common Regional Initial ACCS (Air Command and Control System)/Program – Regional Program Office (CRIAP-RPO), Brüssel/Belgien

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

    1. SACT Representative Europe (SACTREPEUR), Brüssel/Belgien

    2. Allied Command Transformation Staff Element Europe (ACT SEE), Mons/Belgien

    3. Joint Force Training Centre (JFTC), Bydgoszcz/Polen

    4. Joint Analysis Lessons Learned Centre (JALLC), Monsanto/Portugal

    5. NATO Undersea Research Centre (NURC), La Spezia/Italien

    6. NATO Defence College (NDC), Rom/Italien

    7. NATO Maritime Interdiction Operations Training Centre (NMIOTC), Souda Bay/Griechenland

    8. Civil – Military Co-operation COE (CIMIC COE), Enschede/Niederlande

    9. Command & Control COE (C2 COE), Ede/Niederlande

    10. Cooperative Cyber Defense COE (CCD COE), Tallin/Estland

    11. Joint Chemical, Biological, Radiation, & Nuclear Defence COE (JCBRN Defence COE), Vyskov/Tschechische Republik

    12. NATO Military Medical COE (NATO MILMED COE), Budapest/Ungarn

    13. Naval Mine Warefare COE (EGUERMIN/NMW COE), Oostende/Belgien

    14. Center for Analysis & Simulation for the Preparation of Air Operations (CASPOA), Taverny/Frankreich

    15. NATO HUMINT COE, Oradea/Rumänien

    16. Counter – Improvised Explosive Devices COE (CIED COE), Madrid/Spanien

    17. Explosive Ordnance Disposal COE (EOD COE), Trencin/Slowakei

    18. Mountain Warefare COE (MW COE), Bohinjska Bela/Slowenien

    19. Modeling & Simulation COE (M&S COE), Rom/Italien

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

    1. Headquarters NATO Rapid Deployable Corps – Spain (HQ NRDC-SP), Valencia/Bétera, Spanien

    2. Headquarters NATO Rapid Deployable Corps – Italy (HQ NRDC-IT), Solbiate Olona/Mailand, Italien

    3. HQ Rapid Reaction Corps – France (HQ NRDC-FR), Lille/Frankreich

    4. HQ NATO Rapid Deployable Corps – Greece (HQ NRDC-GR), Thessaloniki/Griechenland

    5. HQ Multinational Corps Northeast (HQ NDC MNC NE), Stettin/Polen

    6. HQ NATO Navel Striking and Support Forces (HQ STRIKFORNATO), Neapel/Italien

    7. HQ NATO Rapid Deployable Maritime Component Command – Spain (HQ NRDMCC-SP/HQ COMSPMARFOR), Rota/Spanien

    8. HQ NRDMCC – UK (HQ COMUKMARFOR), Portsmouth/Großbritannien

    9. HQ NRDMCC – IT (HQ COMITMARFOR), Tarent/Italien

    10. HQ NRDMCC – FR (HQ COMFRMARFOR), Toulon/Frankreich

  5. NATO Communication and Information Systems (CIS)

    1. HQ NATO Communication and Information Systems Services Agency (NCSA), Mons/Belgien

    2. NATO Signal Regiment, Brunssum/Niederlande

    3. Second NATO Signal Battailon (2 NSB), Bagnoli/Grazzanise, Italien

    4. Third NATO Signal Battailon (3 NSB), Bydgoszcz/Polen

    5. NCSA Sector Mons, Mons/Belgien

    6. NCSA Sector Mons, detached to JEWCS, Yeovilton/Großbritannien

    7. NCSA Sector Brunssum, Brunssum/Niederlande

    8. NCSA Sector Naples, Neapel/Italien

    9. NCSA Sector Naples, detached to CAOC Larissa, Larissa/Griechenland

    10. NCSA Sector Naples, detached to NATO Undersea Research Centre, La Spezia/Italien

    11. NCSA Sector Naples, detached to CAOC Poggio Renatico, Poggio Renatico/Italien

    12. NCSA Squadron Bydgoszcz, Bydgoszcz/Polen

    13. NCSA Squadron Nisida, Nisida/Italien

    14. NCSA Squadron Northwood, Northwood/Großbritannien

    15. NCSA Sector Lisbon, Lissabon/Portugal

    16. NCSA Sector Lisbon, detached to the JALLC, Monsanto/Portugal

    17. NCSA Sector Madrid, Madrid/Italien

    18. NATO Programming Centre (NPC), Glons/Belgien

    19. NATO CIS School (NCISS), Latina/Italien

    20. CIS Logistics Depot, Brunssum/Niederlande

  6. NATO Communication and Information Systems (CIS) Detachments

    1. NDet SGT F1, Kester/Belgien

    2. NDet SGT F4, Oakhanger/Großbritannien

    3. NDet SGT F7, Civitavecchia/Italien

    4. NDet SGT F11, Atalanti/Griechenland

    5. NDet SGT F12, Costa da Caparica/Portugal

    6. NDet SGT F14, Verona/Italien

  7. NATO Communication and Information Systems (CIS) Deployable Signal Battalons

    1. NSB 1 DNK DCM, Haderslev/Dänemark

    2. NSB 1 PRT DCM, Ovar/Portugal

    3. NSB 2 HQ, Neapel/Italien

    4. NSB 2 USA DCM, Neapel/Italien

    5. NSB 2 ITA DCM, Verona/Italien

    6. NSB 2 ROU DCM, Bukarest/Rumänien

    7. NSB 2 BGR DCM, Gorna Malina/Bulgarien

    8. NSB 2 M&S COY, Neapel/Italien

    9. NSB 3 HQ, Bydgoszcz/Polen

    10. NSB 3 POL DCM, Bydgoszcz/Polen

    11. NSB 3 CZE DCM, Lipnik Nad Becvou/Tschechische Republik

    12. NSB 3 SVK DCM, Liptovsky Mikulas/Slowakei

    13. NSB 3 LTU DCM, Vilnius/Litauen

    14. NSB 3 HUN DCM, Szekesfehervar/Ungarn

    15. NSB 3 M&S COY, Bydgoszcz/Polen

  8. Sonstige

    1. EF 2000 Transhipment Depot, Novara/Italien

    2. EF 2000 Transhipment Depot, Torrejón/Spanien”

BMF v. - IV D 3 - S 7493/07/10001


Fundstelle(n):
BStBl 2012 I Seite 136
UR 2012 S. 163 Nr. 4
UVR 2012 S. 134 Nr. 5
EAAAD-99944