BMF, Schreiben v. 21.6.2013, IV D 3 - S 7492/07/10001, BStBl I 2013, 781
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 11.1.2013 – IV D 3 – S 7492/07/10001 (2013/0019209) (BStBl 2013 I S. 92) durch die beiliegende Liste nach dem Stand vom 13.5.2013 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.
Besprechung zu dieser Verwaltungsanweisung
Anlage
Liste |
der amtlichen Beschaffungsstellen und Organisationen der ausländischen |
Streitkräfte, die zur Erteilung von Aufträgen auf |
abgabenbegünstigte Leistungen berechtigt sind |
(Stand: 13.5.2013) |
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 Family and Recreation Command | ||
c) | USAFE Services Fund (A1SRC – NAF Contracting) | ||
d) | American Forces Network (AFN) Fund | ||
e) | Department of Defence 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) | 409th Contracting Support Brigade, Europe: | ||
(1) | Wiesbaden Contracting Center | ||
(2) | RCO Brussels | ||
(3) | RCO Grafenwöhr | ||
(4) | RCO Seckenheim | ||
(5) | Stuttgart Sub-Office | ||
(6) | Defense Security Cooperation Agency, George C. Marshall Center Sub-Office | ||
(7) | RCO Vicenza | ||
(8) | Livorno Sub-Office | ||
(9) | RCO Würzburg | ||
(10) | Ansbach Sub-office | ||
(11) | JCC Uresovac (Camp Bondsteel, Kosovo) | ||
(12) | JCO Sarajevo | ||
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) | Defense Supply Center Philadelphia | ||
p) | Defense Supply Center 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: | ||
(1) | Army NAF Contracting Europe | ||
(2) | USAG Vicenza, Italy | ||
(3) | USAG Benelux, Belgium | ||
u) | USAREUR Billeting Fund | ||
v) | IMCOM-EURO, MWR Division Business Branch and US Air Force VAT Relief Offices: | ||
(1) | USAG Stuttgart Tax Relief Office, Germany | ||
(2) | USAG Garmisch Tax Relief Office, Germany | ||
(3) | USAG Darmstadt Tax Relief Office, Germany | ||
(4) | USAG Mannheim Tax Relief Office, Germany | ||
(5) | USAG Heidelberg Tax Relief Office, Germany | ||
(6) | USAG Kaiserslautern Tax Relief Office, Germany | ||
(7) | USAG Franconia Tax Relief Office, Germany | ||
(8) | USAG Ansbach Tax Relief Office, Germany | ||
(9) | USAG Bamberg Tax Relief Office, Germany | ||
(10) | USAG Schweinfurt Tax Relief Office, Germany | ||
(11) | USAG Grafenwöhr Tax Relief Office, Germany | ||
(12) | USAG Hohenfels Tax Relief Office, Germany | ||
(13) | USAG Wiesbaden Tax Relief Office, Germany | ||
(14) | USAG Baumholder Tax Relief Office, Germany | ||
(15) | USAG Hessen Tax Relief Office, Germany | ||
(16) | USAG Vicenza Tax Relief Office, Germany | ||
(17) | USAG Livorno Tax Relief Office, Germany | ||
(18) | USAG Schinnen Tax Relief Office, Netherlands | ||
(19) | USAG School Oberammergau Tax Relief Office, Germany | ||
(20) | 435 SVS/SVFLV Ramstein | ||
(21) | 431 SVS/SVREMS Sembach | ||
(22) | 52 SVS/SVFV Spangdahlem | ||
(23) | 470 ABS/SVFA Geilenkirchen | ||
w) | IMCOM-EURO IFMS | ||
x) | 31 CONS/LGC (Aviano Air Base, Italy) | ||
y) | 52 CONS/LGC (Spangdahlem Air Base) | ||
z) | 700 CONS/LGC (Rhine Ordnance Barracks, Kaiserslautern) | ||
aa) | Field Operating Base-Europe, Stuttgart | ||
bb) | Defense Finance & Accounting Service – Oploc Europe | ||
cc) | DODDS European Procurement Office | ||
dd) | U.S. Army Corps of Engineers, EUD | ||
(1) US Army Corps of Engineers, (COE) Huntsville Engineering & Support Center (HNC), Huntsville, Al. | |||
ee) | 200th Material Management Center (MMC) | ||
(Provisional) Petroleum Management Division (PMD) | |||
ff) | NATO School – SHAPE, Oberammergau, Germany | ||
gg) | Defense Energy Support Center, Fort Belvoir, Virginia | ||
hh) | U.S. General Services Administration (GSA), Washington, D.C. und seine regionalen bzw. spezialisierten Dienststellen in den Vereinigten Staaten von Amerika | ||
ii) | Defense Information Systems Agency (DISA) – Defense Information Technology Contracting Organisation (DITCO) in Washington, D.C. mit regionaler Außenstelle in Sembach | ||
jj) | European Regional Medical Command Contracting Office Landstuhl | ||
(1) US Army Health Clinic Bamberg | |||
(2) US Army... |
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