Unter Bezugnahme auf das Ergebnis der Erörterung mit den obersten Finanzbehörden der Länder wird die Liste der amtlichen Beschaffungsstellen in der Fassung des BMF-Schreibens vom 6.2.2015, IV D 3 – S 7492/07/10001 (2015/0104720), BStBl 2015 I S. 167, durch die beiliegende Liste mit dem Stand vom 1.1.2016 ersetzt.
Dieses Schreiben steht ab sofort für eine Übergangszeit auf den Internetseiten des Bundesministeriums der Finanzen (http://www.bundesfinanzministerium.de) unter der Rubrik Themen – Steuern – Steuerarten – Umsatzsteuer – BMF-Schreiben/Allgemeines – zum Herunterladen bereit.
A. Amerikanische Truppen
I. Organisationen mit haushaltsrechtlichem Sondervermögen und aus Haushaltsmitteln finanzierte Stellen
a) |
Army and Air Force Exchange Service, Europe (AAFES, E) |
b) |
IMCOM EUROPE G-9 (Family&MWR) |
c) |
USAFE Services Fund (A1SRC – NAF Contracting) |
d) |
American Forces Network (AFN) Fund |
e) |
Department of Defense Dependent Schools (DODDS) Fund |
f) |
HQDA MWR Fund (AFRC Garmisch) |
g) |
The Stars and Stripes Fund |
h) |
Defense Threat Reduction Agency-European Operations Division, Darmstadt |
i) |
HQ, 409thContracting Support Brigade, Kaiserslautern: |
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(1) Theater Contracting Center & HQ, 903rd Contingency Contracting Battalion, Kaiserslautern |
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(2) Regional Contracting Office Grafenwöhr & HQ, 928th Contingency Contracting Battalion, Grafenwöhr |
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(3) Regional Contracting Office Bamberg/Ansbach |
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(4) Regional Contracting Office Benelux Sint-Stevens-Woluwe |
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(5) Regional Contracting Office Stuttgart |
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(6) Regional Contracting Office Wiesbaden |
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(7) Regional Contracting Center, Kosovo |
j) |
266th Theater Finance Command |
k) |
5th Signal Command |
l) |
USAREUR Vehicle Registry Fund |
m) |
Defense Energy Supply Center |
n) |
Defense Energy Supply Center – Europe |
o) |
DLA Troop Support Philadelphia |
p) |
DLA Troop Support Philadelphia – European Region |
q) |
Defense Reutilization and Marketing Service |
r) |
Defense Reutilization and Marketing Service International |
s) |
Defense Contract Management Agency – Southern Europe |
t) |
Nonappropriated Fund Contracting Offices: |
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(1) Army NAF Contracting Europe |
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(2) USAG Vicenza, Italy |
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(3) USAG Benelux, Belgium |
u) |
USAREUR Billeting Fund |
v) |
IMCOM-EUROPE, G-9 (CMWRF), and US Air Force VAT Relief Offices (USAFE Services): |
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(1) USAG Stuttgart Tax Relief Office, Germany |
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(2) USAG Garmisch Tax Relief Office, Germany |
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(3) USAG Darmstadt Tax Relief Office, Germany |
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(4) USAG Mannheim Tax Relief Office, Germany |
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(5) USAG Heidelberg Tax Relief Office, Germany |
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(6) USAG Kaiserslautern Tax Relief Office, Germany |
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(7) USAG Franconia Tax Relief Office, Germany |
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(8) USAG Ansbach Tax Relief Office, Germany |
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(9) USAG Bamberg Tax Relief Office, Germany |
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(10) USAG Schweinfurt Tax Relief Office, Germany |
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(11) USAG Grafenwöhr Tax Relief Office, Germany |
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(12) USAG Hohenfels Tax Relief Office, Germany |
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(13) USAG Wiesbaden Tax Relief Office, Germany |
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(14) USAG Baumholder Tax Relief Office, Germany |
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(15) USAG Baden-Württemberg Tax Relief Office, Germany |
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(16) USAG Rheinland-Pfalz Tax Relief Office, Germany |
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(17) USAG Hessen Tax Relief Office, Germany |
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(18) USAG Bavaria Tax Relief Office, Germany |
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(19) USAG Vicenza Tax Relief Office, Italy |
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(20) USAG Livorno Tax Relief Office, Italy |
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(21) USAG Schinnen Tax Relief Office, Netherlands |
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(22) NATO School Oberammergau Tax Relief Office, Germany |
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(23) 435 SVS/SVFLV Ramstein |
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(24) 86 SVS/SVFLV Ramstein Tax Relief Office, Germany |
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(25) 52 SVS/SVFV Spangdahlem |
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(26) 52 FSS/FSR VAT-Office, Spangdahlem, Germany |
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(27) 470 ABS/SVFA Geilenkirchen |
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(28) USAG Rheinland-Pfalz F&MWR Financial Management Division |
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(29) USAG Wiesbaden F&MWR Financial Management Division |
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(30) USAG Stuttgart F&MWR Financial Management Division |
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(31) USAG Ansbach F&MWR Financial Management Division |
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(32) USAG Bavaria F&MWR Financial Management Division |
w) |
EURO-IFMS |
x) |
HQ, 414th Contracting Support Brigade, Vicenza, Italy |
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(1) Regional Contracting Office Africa (Vicenza, Italy) |
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(2) Regional Contracting Office Italy (Vicenza, Italy) |
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(3) Regional Contracting Office Livorno (Livorno, Italy) |
y) |
31 Contracting Squadron, Aviano Air Base, Italy |
z) |
52 Contracting Squadron, Spangdahlem Air Base |
aa) |
700 Contracting Squadron, Kapaun Air Station, Kaiserslautern |
bb) |
764 Specialized Contracting Squadron, Kapaun Air Station, Kaiserslautern |
cc) |
39 Contracting Squadron, Incirlik Air Base, Turkey |
dd) |
425th Contracting Office, Izmir, Turkey |
ee) |
48 Contracting Squadron, RAF Lakenheath, United Kingdom |
ff) |
421st Contracting Office, Menwith Hill, United Kingdom |
gg) |
501 Regional Contracting Office, RAF Alconbury, United Kingdom |
hh) |
65 Contracting Flight, Lajes Field, Azores, Portugal |
ii) |
496 Air Base Squadron, Operational Contracting Office, Moron, Spain |
jj) |
Field Operatin... |