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 v. 22. 7. 2011 BStBl 2011 I S. 749

Bezug: BMF, Schreiben v. 11. 1. 2012 BStBl 2012 I S. 136

Bezug: BMF, Schreiben v. 6. 11. 2014

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

Absatz 2 des o. g. BMF-Schreibens vom 22. Juli 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. Juli 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 Rapid Deployable Corps (HQ NRDC)/Headquarters NATO Rapid Deployable Maritime Component Command (HQ NRDMCC)

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

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

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

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

   5. HQ Allied Rapid Reaction Corps (HQ ARRC), Gloucester/Großbritannien

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

   7. HQ NATO Navel Striking and Support Forces (HQ STRIKFORNATO), Lissabon/Portugal

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

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

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

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

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

   1. NATO CIS Group Headquarters (NCISG HQ), Casteau/Belgien

   2. NATO CIS Group Headquarters – Brunssum Detachment, Brunssum/Niederlande

   3. DNK DCM, 1NSB, Hadersleben/Dänemark

   4. HRV DCM F, 1NSB, Pleso/Kroatien

   5. HQ, Second NATO Signal Battailon (2NSB), Grazzanise/Italien

   6. Maintenance and Support Company (M&S COY), 2NSB, Lago Patria/Italien

   7. USA DCMs, 2NSB, Grazzanise/Italien

   8. ITA DCMs, 2NSB, Grazzanise/Italien

   9. ROU DCM, 2NSB, Bukarest/Rumänien

   10. BGR DCM, 2NSB, Gorna Malina/Bulgarien

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

   12. Maintenance and Support Company (M&S COY), 3NSB, Bydgoszcz/Polen

   13. POL DCM, 3NSB, Bydgoszcz/Polen

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

   15. SVK DCM, 3NSB, Ruzomberok/Slowakei

   16. LTU DCM, 3NSB, Vilnius/Litauen

   17. HUN DCM, 3NSB, Szekesfehervar/Ungarn

5. Andere

   1. EF 2000 Transhipment Depot, Novara/Italien

   2. EF 2000 Transhipment Depot, Torrejón/Spanien

   3. Centre for Maritime Research and Experimentation (CMRE), La Spezia/Italien”.

Dieses Schreiben ersetzt das BMF-Schreiben vom 11. Januar 2012 – IV D 3 – S 7493/07/10001 (2012/0014934), BStBl 2012 I S. 136.

BMF v. 19.12.2014 - IV D 3 - S 7493/07/10001

Fundstelle(n):
BStBl 2015 I Seite 48
StB 2015 S. 17 Nr. 1
UR 2015 S. 246 Nr. 6
UStB 2015 S. 41 Nr. 2
PAAAE-81999