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,
Bezug: BStBl 2015 I S. 48
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
NATO-E3A Component of the NAEW-Force, Geilenkirchen
Allied Combined Air Operations Centre Uedem (CAOC Uedem), Uedem
NATO International Military Headquarters (IMHQ)/Organizations (ACT)
HQ Supreme Allied Commander Transformation (HQ SACT), Norfolk/USA [1]
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
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)
NATO Communication and Information Systems (CIS) Group/NATO Signal Battalions/Deployable CIS Modules (DCMs), part of ACO
HQ, First NATO Signal Battailon (1NSB), Wesel
Maintenance and Support Company (M&S COY), 1NSB, Wesel
DEU DCMs, 1NSB, Wesel
GBR DCM, 1NSB, Elmpt
NATO Communication and Information Systems (CIS)/NCIA/CIS support to IMHQ and ACO/ACT Activities
CSU Ramstein, Ramstein
CSU Uedem, Uedem
NATO Communication and Information Systems (CIS)/NCIA SGT
NDET SGT – F2 – Euskirchen, Euskirchen
NDET SGT – F20 – Bad Bergzabern, Bad Bergzabern
Andere
EF 2000 Transhipment Depot, Erding”.
Die Nummern 1 bis 6 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, werden durch die folgenden Nummern 1 bis 8 ersetzt:
„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
HQ Allied Maritime Command (HQ MARCOM), Northwood/Großbritannien
Allied Command Counter-Intelligence (ACCI), Casteau (Mons)/Belgien
NATO Joint Electronic Warfare Core Staff (JEWCS), Yeovilton/Großbritannien
NATO Airborne Early Warning Force Command HQ (NAEW-FC HQ), Casteau (Mons)/Belgien
Early Warning Squadron Number 8, Waddington/Lincolnshire, Großbritannien
NATO Special Operations Headquarters (NSHQ), Casteau (Mons)/Belgien
NATO Intelligence Fusion Centre (NIFC), Molesworth/Großbritannien
Tactical Leadership Programme (TLP), Albacete/Spanien
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
Common Regional Initial Air Command and Control System (ACCS) Program – Regional Program Office (CRIAP-RPO), Brüssel/Belgien
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
NATO Defence College (NDC), Rom/Italien
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), Vyskov/Tschechische Republik
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
Headquarters NATO Rapid Deployable Corps (HQ NRDC)/Headquarters NATO Rapid Deployable Maritime Component Command (HQ NRDMCC)
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
HQ NATO Rapid Deployable Corps – Greece (HQ NRDC-GR), Thessaloniki/Griechenland
HQ Allied Rapid Reaction Corps (HQ ARRC), Gloucester/Großbritannien
HQ Multinational Corps Northeast (HQ MNC NE), Stettin/Polen
HQ Multinational Division Southeast (HQ MND SE), Bukarest/Rumänien
HQ Navel Striking and Support Forces NATO (HQ STRIKFORNATO), Lissabon/Portugal
High Readiness Forces Maritime Spanish HQ [HRF (M) SP HQ or SPMARFOR HQ], Rota (Cadiz)/Spanien
High Readiness Forces Maritime United Kingdom HQ [HRF (M) UK HQ or UKMARFOR HQ], Portsmouth/Großbritannien
HQ NRDMCC – IT (ITMARFOR HQ), Tarent/Italien
HQ NRDMCC – FR (FRMARFOR HQ), Toulon/Frankreich
NATO Force Integration Unit Bulgaria (NFIU BGR), Sofia/Bulgarien
NATO Force Integration Unit Estonia (NFIU EST), Tallinn/Estland
NATO Force Integration Unit Latvia (NFIU LVA), Riga/Lettland
NATO Force Integration Unit Lithuania (NFIU LTU), Wilna/Litauen
NATO Force Integration Unit Poland (NFIU POL), Bydgoszcz/Polen
NATO Force Integration Unit Romania (NFIU ROU), Bukarest/Rumänien
NATO Force Integration Unit Hungary (NFIU HUN), Szekesfehervar/Ungarn
NATO Force Integration Unit Slovakia (NFIU SVK), Bratislava/Slowakei
NATO Communication and Information Systems (CIS) Group/NATO Signal Battalions/Deployable CIS Modules (DCMs)
NATO CIS Group Headquarters (NCISG HQ), Mons/Belgien
NATO CIS Group Headquarters – Brunssum Detachment, Brunssum/Niederlande
DNK DCM, 1NSB, Hadersleben/Dänemark
HQ, Second NATO Signal Battailon (2NSB), Grazzanise/Italien
Maintenance and Support Company (M&S COY), 2NSB, Lago Patria/Italien
USA DCMs, 2NSB, Grazzanise/Italien
ITA DCMs, 2NSB, Grazzanise/Italien
ROU DCM, 2NSB, Bukarest/Rumänien
BGR DCM, 2NSB, Gorna Malina/Bulgarien
HQ, Third NATO Signal Battailon (3NSB), Bydgoszcz/Polen
Maintenance and Support Company (M&S COY), 3NSB, Bydgoszcz/Polen
POL DCM, 3NSB, Bydgoszcz/Polen
CZE DCM, 3NSB, Lipnik Nad Becvou/Tschechische Republik
SVK DCM, 3NSB, Ruzomberok/Slowakei
LTU DCM, 3NSB, Wilna/Litauen
HUN DCM, 3NSB, Szekesfehervar/Ungarn
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 Northwood, Northwood/Großbritannien
CSU Poggio-Renatico, Poggio Renatico/Italien
CSU Sigonella, Sigonella/Italien
NCI Agency The Hague, Den Haag/Niederlande
CSU Torrejón, Torrejón/Spanien
CSE Yeovilton, Yeovilton/Großbritannien
NATO Communication and Information Systems (CIS)/NCIA School and Programing Support to IMHQ
NCISS, Latina/Italien
NATO Programming Centre, Glons/Belgien
NATO Communication and Information Systems (CIS)/NCIA SGT
NDET SGT – F1 – Kester, Kester/Belgien
NDET SGT – F4 – Oakhanger, Oakhanger (Bordon)/Großbritannien
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
Andere
EF 2000 Transhipment Depot, Novara/Italien
EF 2000 Transhipment Depot, Torrejón/Spanien
Centre for Maritime Research and Experimentation (CMRE), La Spezia/Italien”.
Dieses Schreiben ersetzt das , BStBl 2015 I S. 48.
BMF v. - III C 3 - S 7493/07/10001
Auf diese Anweisung wird Bezug genommen in folgenden Verwaltungsanweisungen:
Fundstelle(n):
BStBl 2017 I Seite 1241
BB 2017 S. 1942 Nr. 34
DStR 2017 S. 12 Nr. 33
StB 2017 S. 316 Nr. 10
UR 2017 S. 769 Nr. 19
UVR 2017 S. 330 Nr. 11
OAAAG-53820
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.