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 – IV D 3 – S 7493/07/10001 (2011/0588610) –, BStBl 2011 I S. 749,

Bezug: BMF, Schreiben v. 19. Dezember 2014 – IV D 3 – S 7493/07/10001 (2014/1130342) –, BStBl 2015 I S. 48

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 (Mons)/Belgien

   2. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), 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-Force, Geilenkirchen

   6. Allied Combined Air Operations Centre Uedem (CAOC Uedem), Uedem

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

   1. HQ Supreme Allied Commander Transformation (HQ SACT), Norfolk/USA [1]

   2. NATO School, Oberammergau

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

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

   5. Military Engineering COE (MILENG COE), Ingolstadt

   6. COE for Military Medicine (NATO MILMED COE) Deployment Health Surveillance Capability (DHSC), München

3. 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)

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

   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, Elmpt

5. NATO Communication and Information Systems (CIS)/NCIA/CIS support to IMHQ and ACO/ACT Activities

   1. CSU Ramstein, Ramstein

   2. CSU Uedem, Uedem

6. NATO Communication and Information Systems (CIS)/NCIA SGT

   1. NDET SGT – F2 – Euskirchen, Euskirchen

   2. NDET SGT – F20 – Bad Bergzabern, Bad Bergzabern

7. 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 8 ersetzt:

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

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

   2. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien

   3. HQ Allied Joint Force Command Brunssum (HQ JFC Brunssum or HQ JFCBS), Brunssum/Niederlande

   4. HQ Allied Joint Force Command Naples (HQ JFC Naples or HQ JFCNP), Neapel/Italien

   5. HQ Allied Maritime Command (HQ MARCOM), Northwood/Großbritannien

   6. Allied Command Counter-Intelligence (ACCI), Casteau (Mons)/Belgien

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

   8. NATO Airborne Early Warning Force Command HQ (NAEW-FC HQ), Casteau (Mons)/Belgien

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

   10. NATO Special Operations Headquarters (NSHQ), Casteau (Mons)/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 Torrejón), 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 Air Command and Control System (ACCS) Program – Regional Program Office (CRIAP-RPO), Brüssel/Belgien

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

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

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

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

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

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

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

   7. Civil-Military Co-operation COE (CIMIC COE), Den Haag/Niederlande

   8. Command & Control COE (C2 COE), Utrecht/Niederlande

   9. Cooperative Cyber Defense COE (CCD COE), Tallinn/Estland

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

   11. COE for Military Medicine (NATO MILMED COE), Budapest/Ungarn

   12. NATO Human Intelligence COE (NATO HUMINT COE), Oradea/Rumänien

   13. Counter-Improvised Explosive Devices COE (CIED COE), Madrid/Spanien

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

   15. NATO Modelling & Simulation COE (NATO M&S COE), Rom/Italien

   16. Energy Security COE (ENSEC COE), Wilna/Litauen

   17. NATO Military Police COE (NATO MP COE), Bydgoszcz/Polen

   18. Multinational Mountain Warfare COE (NATO MW COE), Poljce/Slowenien

   19. NATO Strategic Communications COE (STRATCOM COE), Riga/Lettland

   20. Crisis Management and Disaster Response COE (CMDR COE), Sofia/Bulgarien

   21. NATO Stability Policing COE (NATO SP COE), Vicenza/Italien

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/Mailand, 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 Multinational Division Southeast (HQ MND SE), Bukarest/Rumänien

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

   9. High Readiness Forces Maritime Spanish HQ [HRF (M) SP HQ or SPMARFOR HQ], Rota (Cadiz)/Spanien

   10. High Readiness Forces Maritime United Kingdom HQ [HRF (M) UK HQ or UKMARFOR HQ], Portsmouth/Großbritannien

   11. HQ NRDMCC – IT (ITMARFOR HQ), Tarent/Italien

   12. HQ NRDMCC – FR (FRMARFOR HQ), Toulon/Frankreich

   13. NATO Force Integration Unit Bulgaria (NFIU BGR), Sofia/Bulgarien

   14. NATO Force Integration Unit Estonia (NFIU EST), Tallinn/Estland

   15. NATO Force Integration Unit Latvia (NFIU LVA), Riga/Lettland

   16. NATO Force Integration Unit Lithuania (NFIU LTU), Wilna/Litauen

   17. NATO Force Integration Unit Poland (NFIU POL), Bydgoszcz/Polen

   18. NATO Force Integration Unit Romania (NFIU ROU), Bukarest/Rumänien

   19. NATO Force Integration Unit Hungary (NFIU HUN), Szekesfehervar/Ungarn

   20. NATO Force Integration Unit Slovakia (NFIU SVK), Bratislava/Slowakei

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

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

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

   3. DNK DCM, 1NSB, Hadersleben/Dänemark

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

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

   6. USA DCMs, 2NSB, Grazzanise/Italien

   7. ITA DCMs, 2NSB, Grazzanise/Italien

   8. ROU DCM, 2NSB, Bukarest/Rumänien

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

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

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

   12. POL DCM, 3NSB, Bydgoszcz/Polen

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

   14. SVK DCM, 3NSB, Ruzomberok/Slowakei

   15. LTU DCM, 3NSB, Wilna/Litauen

   16. HUN DCM, 3NSB, Szekesfehervar/Ungarn

5. NATO Communication and Information Systems (CIS)/NCIA/CIS support to IMHQ and ACO/ACT Activities

   1. CSE Athens, Athen/Griechenland

   2. HQ NCI Agency Brussels, Brüssel/Belgien

   3. CSU Brussels, Brüssel/Belgien

   4. CSSC Brunssum, Brunssum/Niederlande

   5. CSU Brunssum, Brunssum/Niederlande

   6. CSU Bydgoszcz, Bydgoszcz/Polen

   7. CSE La Spezia, La Spezia/Italien

   8. CSU Lisbon, Lissabon (Oeiras)/Portugal

   9. CSU Mons, Mons/Belgien

   10. NCI Agency Mons, Mons/Belgien

   11. CSU Naples, Neapel/Italien

   12. CSU Northwood, Northwood/Großbritannien

   13. CSU Poggio-Renatico, Poggio Renatico/Italien

   14. CSU Sigonella, Sigonella/Italien

   15. NCI Agency The Hague, Den Haag/Niederlande

   16. CSU Torrejón, Torrejón/Spanien

   17. CSE Yeovilton, Yeovilton/Großbritannien

6. NATO Communication and Information Systems (CIS)/NCIA School and Programing Support to IMHQ

   1. NCISS, Latina/Italien

   2. NATO Programming Centre, Glons/Belgien

7. NATO Communication and Information Systems (CIS)/NCIA SGT

   1. NDET SGT – F1 – Kester, Kester/Belgien

   2. NDET SGT – F4 – Oakhanger, Oakhanger (Bordon)/Großbritannien

   3. SGT F07 – Tarquinia, Tarquinia/Italien

   4. NDET SGT – F7 – Civitavecchia, Civitavecchia/Italien

   5. NDET SGT – F11 – Atalanti, Atalanti/Griechenland

   6. SGT F12 – Costa Da Caparica, Costa Da Caparica/Portugal

   7. NDET SGT – F12 – Fonte da Telha (Lisbon), Fonte da Telha (Lissabon)/Portugal

   8. NDET SGT – F14 – Lughezzano (Verona), Lughezzano (Verona)/Italien

8. 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 19. Dezember 2014 – IV D 3 – S 7493/07/10001 (2014/1130342) –, BStBl 2015 I S. 48.

BMF v. 08.08.2017 - III C 3 - S 7493/07/10001