Umsatzsteuervergünstigungen auf Grund des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere und Umsatzsteuerbefreiung nach § 4 Nummer 7 Satz 1 Buchstabe d Umsatzsteuergesetz (UStG)

a) Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien b) Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien c) Headquarters Allied Joint Force Command Brunssum (HQ JFC Brunssum or HQ JFCBS), Brunssum/Niederlande d) Headquarters Allied Joint Force Command Naples (HQ JFC Naples or HQ JFCNP), Neapel/Italien e) Deployable Air Command and Control Centre (DACCC), Poggio Renatico/Italien f) Allied Combined Air Operations Centre Torrejón (CAOC Torrejón), Torrejón/Spanien g) Deployable Air Control Centre / Recognized Air Production Centre / Sensor Fusion Posts Nieuw-Milligen (DARS Nieuw-Milligen), Nieuw-Milligen/Niederlande h) Headquarters Joint Logistics Support Group Naples (JLSG NP), Neapel/Italien i) Headquarters Joint Logistics Support Group Brunssum (JLSG BS), Brunssum/ Niederlande j) NATO CIS Group Headquarters (NCISG HQ), Mons/Belgien k) DCM E, 1NSB, Haderslev/Dänemark l) DCM F, 1NSB, Pleso/Kroatien m) Headquarters, 2nd NATO Signal Battailon (2NSB), Grazzanise/Italien n) Maintenance and Support Company (M&S COY), 2NSB, Lago Patria/Italien o) DCMs A, B, C, D, 2NSB, Grazzanise/Italien p) DCM E, 2NSB, Bukarest/Rumänien q) DCM F, 2NSB, Gorna Malina/Bulgarien r) Headquarters, 3rd NATO Signal Battailon (3NSB), Bydgoszcz/Polen s) Maintenance and Support Company (M&S COY), 3NSB, Bydgoszcz/Polen t) DCM A, 3NSB, Bydgoszcz/Polen u) DCM B, 3NSB, Lipnik Nad Becvou/Tschechien v) DCM C, 3NSB, Ruzomberok/Slowakei w) DCM D, 3NSB, Wilna/Litauen x) DCM E, 3NSB, Szekesfehervar/Ungarn y) Headquarters NATO Security Assistance and Training for Ukraine (NSATU), Rzeszóv Polen

a) SACT Representative Europe (SACTREPEUR), Brüssel/Belgien b) Allied Command Transformation Staff Element Europe (ACT SEE), Casteau (Mons)/Belgien c) Joint Force Training Centre (JFTC), Bydgoszcz/Polen d) Joint Analysis & Lessons Learned Centre (JALLC), Monsanto/Portugal e) Joint Analysis, Training and Education Centre (JATEC), Bydgoszcz/Polen

a) NATO Maritime Interdiction Operations Training Centre (NMIOTC), Souda Bay/Griechenland b) Civil-Military Co-operation COE (CIMIC COE), Den Haag/Niederlande c) Command & Control COE (C2 COE), Utrecht/Niederlande d) Cooperative Cyber Defense COE (CCD COE), Tallinn/Estland e) Joint Chemical, Biological, Radiological & Nuclear Defence COE (JCBRN Defence COE), Vyškov/Tschechien f) COE for Military Medicine (NATO MILMED COE), Budapest/Ungarn g) NATO Human Intelligence COE (NATO HUMINT COE), Oradea/Rumänien h) Counter-Improvised Explosive Devices COE (CIED COE), Madrid/Spanien i) Explosive Ordnance Disposal COE (EOD COE), Trencin/Slowakei j) NATO Modelling & Simulation COE (NATO M&S COE), Rom/Italien k) Energy Security COE (ENSEC COE), Wilna/Litauen l) NATO Military Police COE (NATO MP COE), Bydgoszcz/Polen m) Multinational Mountain Warfare COE (NATO MW COE), Poljce/Slowenien n) NATO Strategic Communications COE (STRATCOM COE), Riga/Lettland o) Crisis Management and Disaster Response COE (CMDR COE), Sofia/Bulgarien p) NATO Stability Policing COE (NATO SP COE), Vicenza/Italien q) Counter-Intelligence COE (CI COE), Krakau/Polen r) Security Force Assistance COE (SFA COE), Rom/Italien s) Multinational Aviation Training Centre (MATC), Vyškov/Tschechien t) SHAPE Allied Command Counter-Intelligence (ACCI), Casteau (Mons)/Belgien u) Tactical Leadership Programme (TLP), Albacete/Spanien v) Common Regional Initial Air Command and Control System (ACCS) Program -Regional Program Office (CRIAP-RPO), Brüssel/Belgien w) HQ NATO Rapid Deployable Corps - Spain (HQ NRDC-SP), Valencia/Bétera, Spanien x) HQ NATO Rapid Deployable Corps - Italy (HQ NRDC-ITA), Solbiate Olona/ Mailand, Italien y) Headquarters Rapid Reaction Corps - France (HQ RRC-FR), Lille/Frankreich z) Headquarters NATO Rapid Deployable Corps - Greece (HQ NRDC-GR), Thessaloniki/Griechenland aa) Headquarters Multinational Corps Northeast (HQ MNC NE), Stettin/Polen bb) Headquarters Multinational Division Southeast (HQ MND SE), Bukarest/Rumänien cc) Headquarters Navel Striking and Support Forces NATO (HQ STRIKFORNATO), Lissabon/Portugal dd) High Readiness Forces Maritime Spanish HQ [HRF (M) SP HQ or SPMARFOR HQ], Rota (Cadiz)/Spanien ee) HQ NRDMCC - IT (ITMARFOR HQ), Tarent/Italien ff) HQ NRDMCC - FR (FRMARFOR HQ), Toulon/Frankreich gg) NATO Force Integration Unit Bulgaria (NFIU BGR), Sofia/Bulgarien hh) NATO Force Integration Unit Estonia (NFIU EST), Tallinn/Estland ii) NATO Force Integration Unit Latvia (NFIU LVA), Riga/Lettland jj) NATO Force Integration Unit Lithuania (NFIU LTU), Wilna/Litauen kk) NATO Force Integration Unit Poland (NFIU POL), Bydgoszcz/Polen ll) NATO Force Integration Unit Romania (NFIU ROU), Bukarest/Rumänien mm) NATO Force Integration Unit Hungary (NFIU HUN), Szekesfehervar/Ungarn nn) NATO Force Integration Unit Slovakia (NFIU SVK), Bratislava/Slowakei oo) Headquarters Multinational Division North, Adazi/Lettland pp) Headquarters Multinational Division North, Slagelse/Dänemark qq) Headquarters Multinational Brigade South-East (HQ MN BDE-SE), Craiova/Rumänien rr) HQ Multinational Division Northeast (HQ MND NE), Elblag/Polen ss) NATO Intelligence, Surveillance and Reconnaissance Force (NISRF), Sigonella/Italien tt) NATO Defence College (NDC), Rom/Italien uu) Headquarters CIMIC Group South (HQ CGS), Motta di Livenza/Italien vv) Analysis & Simulation Centre for Air Operations (AO) COE, Lyon/Frankreich ww) Headquarters Multinational Division Centre (HQ MND-C), Szekesfehervar/Ungarn xx) NATO Naval Mine Warfare Centre of Excellence (NMW COE), Oostende/Belgien yy) NATO Space Centre of Excellence (Space COE), Toulouse/Frankreich zz) NATO Integrated Air and Missile Defence Centre of Excellence (IAMD COE), Chania/Griechenland aaa) NATO Maritime Geospatial, Meteorological and Oceanographic Centre of Excellence (MGEOMETOC COE), Lissabon/Portugal bbb)Allied Special Operations Forces Command (SOFCOM), Casteau (Mons) Chièvres /Belgien

a) CSE Athens, Athen/Griechenland b) NATO Communication and Information Agency (NCIA), Brüssel/Belgien c) CSU Brussels, Brüssel/Belgien d) CSSC Brunssum, Brunssum/Niederlande e) CSU Brunssum, Brunssum/Niederlande f) CSU Bydgoszcz, Bydgoszcz/Polen g) CSE La Spezia, La Spezia/Italien h) CSU Lisbon, Lissabon (Oeiras)/Portugal i) CSU Mons, Mons/Belgien j) NCI Agency Mons, Mons/Belgien k) CSU Naples, Neapel/Italien l) CSU Poggio-Renatico, Poggio Renatico/Italien m) CSU Sigonella, Sigonella/Italien n) NCI Agency The Hague 2, Den Haag/Niederlande o) CSU Torrejón, Torrejón/Spanien p) NATO Communications and Information Agency, Forward Support Point (FSP Grazzanise), Grazzanise/Italien q) NATO Communications and Information Agency, Forward Support Point (FSP Bydgoszcz), Bydgoszcz/Polen

a) NDET SGT – F1 – Kester, Kester/Belgien b) SGT F07 – Tarquinia, Tarquinia/Italien c) NDET SGT – F7 – Civitavecchia, Civitavecchia/Italien d) NDET SGT – F11 – Atalanti, Atalanti/Griechenland e) SGT F12 – Costa Da Caparica, Costa Da Caparica/Portugal f) NDET SGT – F12 – Fonte da Telha (Lisbon), Fonte da Telha (Lissabon)/Portugal g) NDET SGT – F14 – Lughezzano (Verona), Lughezzano (Verona)/Italien

a) EF 2000 Transhipment Depot, Novara/Italien b) EF 2000 Transhipment Depot, Torrejón/Spanien c) Centre for Maritime Research and Experimentation (CMRE) 3, La Spezia/Italien

a) NATO Support and Procurement Agency (NSPA), Capellen/Luxemburg b) NATO Central Europe Pipeline System Programme (CEPS), Versailles/Frankreich c) NATO Airlift Management Programme (NAMP), Pàpa/Ungarn d) NSPA Southern Operational Center (SOC), Taranto/Italien e) NSPA Support Integration Branch, NATO Alliance Ground Surveillance Force (NAGSF), Sigonella/Italien f) NSPA Planning and Liaison Team, Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien g) NSPA Planning and Liaison Team, HQ Allied Joint Force Command Brunssum (HQ JFC Brunssum or HQ JFCBS), Brunssum/Niederlande h) NSPA Planning and Liaison Team, HQ Allied Joint Force Command Naples (HQJFC Naples or HQJFCNP), Neapel/Italien i) NSPA support to Allied Combined Air Operations Centre Torrejón (CAOC Torrejón), Torrejón/Spanien j) NSPA support to Deployable Air Command and Control Centre (DACCC), Poggio Renatico/Italien k) NSPA support to HQ Multinational Corps Northeast (HQ MNC NE), Stettin/Polen l) NSPA support to NATO Communication and Information Systems Group (NCISG), Casteau (Mons)/Belgien m) NSPA Planning and Liaison Team at Allied Special Operations Forces Command (SOFCOM), Casteau (Mons)/Belgien

Anwendungsregelung

Dieses Schreiben ersetzt das BMF-Schreiben vom 9. Oktober 2023 - III C 3 – S 7493/19/10001 :004 (2023/0938140) -, BStBl I Seite 1705.

Schlussbestimmungen

Dieses Schreiben wird im Bundessteuerblatt Teil I veröffentlicht.