BMF, Schreiben v. 2.1.2018, III C 3 - S 7492/07/10001, BStBl I 2018, 83
1 Anlage
Die Liste der amtlichen Beschaffungsstellen in der Fassung des BMF-Schreibens vom 6.1.2017 – III C 3 – S 7492/07/10001 (2016/1166460) –, BStBl 2017 I S. 99, wird durch die beiliegende Liste mit dem Stand vom 1.1.2018 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.
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Anlage
| Liste |
| der amtlichen Beschaffungsstellen und Organisationen der ausländischen |
| Streitkräfte, die zur Erteilung von Aufträgen auf |
| abgabenbegünstigte Leistungen berechtigt sind |
| (Stand: 1.1.2018) |
A. Amerikanische Truppen
I. Organisationen mit haushaltsrechtlichem Sondervermögen und aus Haushaltsmitteln finanzierte Stellen
| a) | Army and Air Force Exchange Service (AAFES) |
| (1) HQ Army and Air Force Exchange Service, Dallas | |
| (2) Army and Air Force Exchange Service, Europe Region (AAFES-E) | |
| b) | IMCOM EUROPE G-9 (Family & MWR) sowie |
| (1) USAG Rheinland-Pfalz Family & MWR | |
| (2) USAG Wiesbaden Family & MWR | |
| (3) USAG Stuttgart Family & MWR | |
| (4) USAG Ansbach Family & MWR | |
| (5) USAG Bavaria Family & MWR | |
| c) | Community Morale, Welfare, and Recreation Fund (CMWRF) and USAFE AFAFRICA VAT Relief Offices: |
| (1) USAG Stuttgart Tax Relief Office, Germany | |
| (2) USAG Garmisch Tax Relief Office, Germany | |
| (3) USAG Kaiserslautern Tax Relief Office, Germany | |
| (4) USAG Franconia Tax Relief Office, Germany | |
| (5) USAG Ansbach Tax Relief Office, Germany | |
| (6) USAG Hohenfels Tax Relief Office, Germany | |
| (7) USAG Wiesbaden Tax Relief Office, Germany | |
| (8) USAG Baumholder Tax Relief Office, Germany | |
| (9) USAG Baden-Württemberg Tax Relief Office, Germany | |
| (10) USAG Rheinland-Pfalz Tax Relief Office, Germany | |
| (11) USAG Hessen Tax Relief Office, Germany | |
| (12) USAG Bavaria Tax Relief Office, Germany | |
| (13) USAFE 86 FSS/SVFV Ramstein Tax-Relief Office | |
| (14) 52 FSS/FSR Spangdahlem Tax Relief Office | |
| (15) 470 ABS/SVFA Geilenkirchen Tax Relief Office | |
| d) | USAFE Services Fund (A1SRC – NAF Contracting) |
| e) | American Forces Network (AFN) Fund |
| f) | Department of Defense Dependent Schools (DODDS) Fund |
| g) | HQDA MWR Fund (AFRC Garmisch) |
| h) | The Stars and Stripes Fund |
| i) | DTRA Annex, Fort Belvoir, Virginia |
| j) | HQ, 409th Contracting Support Brigade (CSB), Kaiserslautern sowie |
| (1) Theater Contracting Center & HQ, 903rd Contingency Contracting Battalion, Kaiserslautern | |
| (2) Regional Contracting Office Bavaria | |
| (3) Regional Contracting Office Benelux Sint-Stevens-Woluwe | |
| (4) Regional Contracting Office Stuttgart | |
| (5) Regional Contracting Office Wiesbaden | |
| k) | 266th Theater Finance Command |
| l) | 2d Theater Signal Brigade (TSB) |
| m) | USAREUR Vehicle Registry Fund |
| n) | U.S. Army Corps of Engineers (USACE): |
| (1) USACE Europe District | |
| (2) USACE Huntsville Engineering & Support Center (HNC), Huntsville, Alabama | |
| o) | Defense Finance & Accounting Service (DFAS) – Oploc Europe |
| p) | Defense Logistics Agency (DLA): |
| (1) DLA Troop Support Philadelphia | |
| (2) DLA Troop Support Philadelphia – European Region | |
| (3) DLA Distribution Europe | |
| (4) DLA Disposition Services Europe & Africa | |
| (5) DLA Installation Operations Europe & Africa | |
| (6) DLA Energy Europe & Africa | |
| (7) Defense Energy Supply Center – Europe (DESC-E) | |
| (8) Defense Energy Support Center, Fort Belvoir, Virginia | |
| q) | Defense Contract Management Agency – Southern Europe |
| r) | U.S. Army Non-Appropriated Fund (NAF) Contracting Offices: |
| (1) Army NAF Contracting Europe (INWR-NC-E) | |
| (2) USAG Vicenza, Italy | |
| (3) USAG Benelux, Belgium | |
| s) | USAREUR Billeting Fund |
| t) | SOCAFRICA Contracting Office J42, Moehringen |
| u) | HQ, 414th Contracting Support Brigade, Vicenza, Italy sowie |
| (1) Regional Contracting Office Africa (Vicenza, Italy) | |
| (2) Regional Contracting Office Italy (Vicenza, Italy) | |
| (3) Regional Contracting Office Livorno (Livorno, Italy) | |
| v) | U.S. Air Force (USAF) Contracting Activities: |
| (1) 31 Contracting Squadron, Aviano Air Base, Italy | |
| (2) 52 Contracting Squadron, Spangdahlem Air Base | |
| (3) 700 Contracting Squadron, Kapaun Air Station, Kaiserslautern | |
| (4) 764 Specialized Contracting Squadron, Kapaun Air Station, Kaiserslautern | |
| (5) 48 Contracting Squadron, RAF Lakenheath, United Kingdom | |
| (6) 501 Regional Contracting Office, RAF Alconbury, United Kingdom | |
| (7) 65 Contracting Flight, Lajes Field, Azores, Portugal | |
| (8) 496 Air Base Squadron, Operational Contracting Office, Moron, Spain | |
| (9) 772 Enterprise Sourcing Squadron (FA8903), Lackland AFB, US | |
| w) | Field Operating Base-Europe, Stuttgart |
| x) | 405th Army Field Support Brigade (AFSB) |
| (1) 405th AFSB LRC Wiesbaden | |
| (2) 405th AFSB LRC Stuttgart | |
| (3) 405th AFSB LRC Bavaria | |
| (4) 405th AFSB LRC Kaiserslautern | |
| (5) 405th AFSB LRC Ansbach | |
| (6) 405th AFSB BASOPS Maintenance Division | |
| y) | DODDS European Procurement Office |
| z) | Regional Health Contracting Office – Europe,... |
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