BMF, Schreiben v. 13.2.2014, IV D 3 - S 7492/07/10001, BStBl I 2014, 274
1 Anlage
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 21.6.2013, IV D 3 – S 7492/07/10001 (2013/0584057), BStBl 2013 I S. 781, durch die beiliegende Liste mit dem Stand vom 1.1.2014 ersetzt.
Dieses Schreiben wird im Bundessteuerblatt Teil I veröffentlicht.
Liste |
der amtlichen Beschaffungsstellen und Organisationen der ausländischen |
Streitkräfte, die zur Erteilung von Aufträgen auf |
abgabenbegünstigte Leistungen berechtigt sind |
(Stand: 1.1.2014) |
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 MWR |
c) | IMCOM EUROPE, G-9 |
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) | Defense Threat Reduction Agency-European Operations Division, Darmstadt |
j) | HQ, 409th Contracting Support Brigade, Kaiserslautern: |
(1) Theater Contracting Center & HQ, 903 rd Contingency Contracting Battalion, Kaiserslautern | |
(2) Regional Contracting Office Grafenwöhr & HQ, 928th Contingency Contracting Battalion, Grafenwöhr | |
(3) Regional Contracting Office Bamberg/Ansbach | |
(4) Regional Contracting Office Benelux Sint-Stevens-Woluwe | |
(5) Regional Contracting Office Stuttgart | |
(6) Regional Contracting Office Wiesbaden | |
(7) Regional Contracting Office Vicenza, Vicenza, Italy | |
(8) Regional Contracting Office Africa, Vicenza, Italy | |
(9) Regional Contracting Office Livorno, Livorno, Italy | |
(10) Regional Contracting Office Kosovo | |
k) | 266th Theater Finance Command |
l) | 5th Signal Command |
m) | USAREUR Vehicle Registry Fund |
n) | Defense Energy Supply Center |
o) | Defense Energy Supply Center -Europe |
p) | Defense Supply Center Philadelphia |
q) | Defense Supply Center Philadelphia -European Region |
r) | Defense Reutilization and Marketing Service |
s) | Defense Reutilization and Marketing Service International |
t) | Defense Contract Management Agency -Southern Europe |
u) | Nonappropriated Fund Contracting Offices: |
(1) Army NAF Contracting Europe | |
(2) USAG Vicenza, Italy | |
(3) USAG Benelux, Belgium | |
v) | USAREUR Billeting Fund |
w) | IMCOM-EURO, G-9, 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 Baden-Württemberg Tax Relief Office, Germany | |
(16) USAG Rheinland-Pfalz Tax Relief Office, Germany | |
(17) USAG Hessen Tax Relief Office, Germany | |
(18) USAG Vicenza Tax Relief Office, Italy | |
(19) USAG Livorno Tax Relief Office, Italy | |
(20) USAG Schinnen Tax Relief Office, Netherlands | |
(21) NATO School Oberammergau Tax Relief Office, Germany | |
(22) 435 SVS/SVFLV Ramstein | |
(23) 86FSS/FSRLV VAT-Office, Ramstein, Germany | |
(24) 52 SVS/SVFV Spangdahlem | |
(25) 52 FSS/FSR VAT-Office, Spangdahlem, Germany | |
(26) 470 ABS/SVFA Geilenkirchen | |
(27) USAG Rheinland-Pfalz F&MWR Financial Management Division | |
(28) USAG Kaiserlautern F&MWR Financial Management Division | |
(29) USAG Wiesbaden F&MWR Financial Management Division | |
(30) USAG Stuttgart F&MWR Financial Management Division | |
(31) USAG Baumholder F&MWR Financial Management Division | |
(32) USAG Bamberg F&MWR Financial Management Division | |
(33) USAG Ansbach F&MWR Financial Management Division | |
(34) USAG Franconia F&MWR Financial Management Division | |
(35) USAG Schweinfurt F&MWR Financial Management Division | |
(36) USAG Grafenwöhr F&MWR Financial Management Division | |
(37) USAG Hohenfels F&MWR Financial Management Division | |
(38) USAG Garmisch F&MWR Financial Management Division | |
(39) USAG Baden-Württemberg F&MWR Financial Management Division | |
x) | IMCOM-EURO IFMS |
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) | 425 Contracting Squadron, RAF Lakenheath, United Kingdom |
ee) | 48 Contracting Squadron, RAF Lakenheath, United Kingdom |
ff) | Operational Contracting Office, Menwith Hill, United Kingdom |
gg) | 501 Regional Contract... |
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