Umsatzsteuervergünstigungen auf Grund des Zusatzabkommens zum NATO-Truppenstatut, Neuauflage der Liste der amtlichen Beschaffungsstellen

BMF, Schreiben vom 2.2.2021, III C 3 - S 7492/19/10001 :003 (DOK 2021/0123575), BStBl I 2021, 255

1 Anlage

Die Liste der amtlichen Beschaffungsstellen in der Fassung des BMF-Schreibens vom 30. Januar 2020 – III C 3 – S 7492/19/10001 :002 (2020/0095063) –, BStBl 2020 I S. 229, wird durch die beiliegende Liste mit dem Stand vom 1. Januar 2021 ersetzt.

Dieses Schreiben wird im Bundessteuerblatt Teil I veröffentlicht.

Anlage

DOK 2021/0123576

Liste

der amtlichen Beschaffungsstellen und Organisationen der ausländischen Streitkräfte, die zur Erteilung von Aufträgen auf abgabenbegünstigte Leistungen berechtigt sind

(Stand: 1. Januar 2021)

A. Amerikanische Truppen

I. Organisationen mit haushaltsrechtlichem Sondervermögen und aus Haushaltsmitteln finanzierte Stellen

1. 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)

2. 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

3. 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 Ansbach Tax Relief Office, Germany

   (5) USAG Bavaria Tax Relief Office, Germany

   (6) USAG Wiesbaden Tax Relief Office, Germany

   (7) USAG Baumholder Tax Relief Office, Germany

   (8) USAG Baden-Württemberg Tax Relief Office, Germany

   (9) USAG Rheinland-Pfalz Tax Relief Office, Germany

   (10) USAFE 86 FSS/SVFV Ramstein Tax-Relief Office

   (11) 52 FSS/FSR Spangdahlem Tax Relief Office

   (12) 470 ABS/SVFA Geilenkirchen Tax Relief Office

4. USAFE Services Fund (A1SRC – NAF Contracting)
5. American Forces Network (AFN) Fund
6. Department of Defense Dependent Schools (DODDS) Fund
7. HQDA MWR Fund (AFRC Garmisch)
8. The Stars and Stripes Fund
9. DTRA Annex, Fort Belvoir, Virginia

10. HQ, 409^th Contracting Support Brigade (CSB), Sembach sowie

    (1) Theater Contracting Center (TCC), Kaiserslautern

    (2) 928^th Contracting Battalion (CBN) & Regional Contracting Office (RCO) Bavaria

    (3) Regional Contracting Office Benelux Sint-Stevens-Woluwe

    (4) Regional Contracting Office Stuttgart

    (5) Regional Contracting Office Wiesbaden

11. 266^th Theater Finance Command
12. 2d Theater Signal Brigade (TSB)
13. USAREUR Vehicle Registry Fund/USAREUR-AF Vehicle Registry Fund

14. U.S. Army Corps of Engineers (USACE):

    (1) USACE Europe District

    (2) USACE Huntsville Engineering & Support Center (HNC), Huntsville, Alabama

15. Defense Finance & Accounting Service (DFAS) – Europe

16. 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) DLA Energy, Fort Belvoir, Virginia

    (8) Defense Energy Supply Center – Europe (DESC-E)

    (9) Defense Energy Support Center, Fort Belvoir, Virginia

    (10) DLA J6 Information Operations Europe/Africa/CENTCOM

    (11) DLA Troop Support Europe & Africa

17. Defense Contract Management Agency – Southern Europe

18. U.S. Army Non-Appropriated Fund (NAF) Contracting Offices:

    (1) IMCOM NAF Contracting Europe (IMAD-MWR-NC-E)

    (2) USAG Vicenza, Italy

    (3) USAG Benelux, Belgium

19. USAREUR Billeting Fund
20. SOCAFRICA Contracting Office J42, Moehringen

21. HQ, 414^th 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)

22. 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 Enterprise Sourcing Squadron, Ramstein AB, Germany

    (5) 48 Contracting Squadron, RAF Lakenheath, United Kingdom

    (6) 501 Regional Contracting Office, RAF Alconbury, United Kingdom

    (7) 765 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

    (10) 435 Air Expeditionary Wing, Ramstein AB

23. Field Operating Base-Europe, Stuttgart

24. 405^th Army Field Support Brigade (AFSB)

    (1) 405^th AFSB LRC Wiesbaden

    (2) 405^th AFSB LRC Stuttgart

    (3) 405^th AFSB LRC Bavaria

    (4) 405^th AFSB LRC Kaiserslautern

    (5) 405^th AFSB LRC Ansbach

    (6) 405^th AFSB BASOPS Maintenance Division

25. DODDS European Procurement Office

26. Regional Health Contracting Office – Europe, Landstuhl

    aa) 200^th Material Management Center (MMC) (Provisional) Petroleum Management Division (PMD)

    bb) NATO School, Oberammergau, Germany

    cc) Defense Commissary Agency (DeCA):

    (1) DeCA – Contracting Branch Europe, Attn. DeCA-LEARU, Kapaun Air Station, Kaiserslautern

    (2) DeCA – Acquisition Management Directorate, Attn. DeCA-LEA, Fort Lee, Virginia

    dd) U.S. General Services Adminis...