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Bundesministerium der Finanzen 28. April 2023, III C 3 - S 7493/19/10001 :004 (DOK 2023/0383174)

Bezug: BMF-Schreiben vom 25. Januar 2022 -III C 3 -S 7493/19/10001 :002 (2022/0078672) - (BStBl I Seite 163)

Absatz 2 des o. g. BMF-Schreibens vom 25. Januar 2022 erhält folgende Fassung:

„(2) Hauptquartiere im Sinne des Artikels 14 des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere sind:

1. NATO International Military Headquarters (IMHQ) / Organizations (ACO)
   a) Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien
   b) Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien
   c) Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO) - Castlegate (administered by HQ JFCBS), Linnich
   d) HQ Allied Air Command (HQ AIRCOM), Ramstein
   e) Allied Combined Air Operations Centre Uedem (CAOC Uedem), Uedem
   f) Standing Joint Logistics Support Group Headquarters (SJLSG), Ulm
   g) HQ, 1^st NATO Signal Battailon (1NSB), Wesel
   h) Maintenance and Support Company (M&S COY), 1NSB, Wesel
   i) DCMs A, B, C, 1NSB, Wesel
   j) Joint Support and Enabling Command (JSEC), Ulm
2. NATO International Military Headquarters (IMHQ) / Organizations (ACT)
   HQ Supreme Allied Commander Transformation (HQ SACT), Norfolk/USA^{1
   1} Als Rechtsnachfolger von SHAPE gilt das HQ SACT als Hauptquartier im Sinne von Artikel 1 Buchstabe c Ziffer i des Ergänzungsabkommens zum Protokoll über die NATO-Hauptquartiere.
3. Andere NATO International Military Headquarters (IMHQ)
   a) NATO School, Oberammergau
   b) Joint Air Power Competence Centre (JAPCC), Kalkar
   c) Confined and Shallow Waters COE (CSW COE), Kiel
   d) Military Engineering COE (MILENG COE), Ingolstadt
   e) COE for Military Medicine (NATO MILMED COE) Deployment Health Surveillance Capability (DHSC), München
   f) NATO Airborne Early Warning Force Command HQ (NAEW-FC HQ), Geilenkirchen
   g) NATO-E3A Component of the NAEW-Force, Geilenkirchen
   h) HQ First German-Netherlands Corps [1(GE/NL) Corps HQ or HRF HQ 1(GE/NL) Corps], Münster (Westfalen)”

Die Nummern 1 bis 7 des Absatzes 3 des o. g. BMF-Schreibens vom 25. Januar 2022, in denen die im übrigen Gemeinschaftsgebiet ansässigen Hauptquartiere im Sinne von Artikel 1 des Protokolls über die NATO-Hauptquartiere aufgeführt sind, erhalten die folgende Fassung:

„1. NATO International Military Headquarters (IMHQ) / Organizations (ACO)

1. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Casteau (Mons)/Belgien
2. Supreme Headquarters Allied Powers Europe (SHAPE), Allied Command Operations (ACO), Chièvres/Belgien
3. HQ Allied Joint Force Command Brunssum (HQ JFC Brunssum or HQ JFCBS), Brunssum/Niederlande
4. HQ Allied Joint Force Command Naples (HQ JFC Naples or HQ JFCNP), Neapel/Italien
5. Deployable Air Command and Control Centre (DACCC), Poggio Renatico/Italien
6. Allied Combined Air Operations Centre Torrejón (CAOC Torrejón), Torrejón/Spanien
7. Deployable Air Control Centre / Recognized Air Production Centre / Sensor Fusion Posts Nieuw-Milligen (DARS Nieuw-Milligen), Nieuw-Milligen/Niederlande
8. Standing Joint Logistics Support Group Headquarters (SJLSG), Mons/Belgien
9. Headquarters Joint Logistics Support Group Naples (JLSG NP), Neapel/Italien
10. Headquarters Joint Logistics Support Group Brunssum (JLSG BS), Brunssum/ Niederlande
11. NATO CIS Group Headquarters (NCISG HQ), Mons/Belgien
12. DCM E, 1NSB, Hadersleben/Dänemark
13. DCM F, 1NSB, Pleso/Kroatien
14. HQ, 2nd NATO Signal Battailon (2NSB), Grazzanise/Italien
15. Maintenance and Support Company (M&S COY), 2NSB, Lago Patria/Italien
16. DCMs A, B, C, D, 2NSB, Grazzanise/Italien
17. DCM E, 2NSB, Bukarest/Rumänien
18. DCM F, 2NSB, Gorna Malina/Bulgarien
19. HQ, 3rd NATO Signal Battailon (3NSB), Bydgoszcz/Polen
20. Maintenance and Support Company (M&S COY), 3NSB, Bydgoszcz/Polen
21. DCM A, 3NSB, Bydgoszcz/Polen
22. DCM B, 3NSB, Lipnik Nad Becvou/Tschechien
23. DCM C, 3NSB, Ruzomberok/Slowakei
24. DCM D, 3NSB, Wilna/Litauen
25. DCM E, 3NSB, Szekesfehervar/Ungarn

2. NATO International Military Headquarters (IMHQ) / Organizations (ACT)

1. SACT Representative Europe (SACTREPEUR), Brüssel/Belgien
2. Allied Command Transformation Staff Element Europe (ACT SEE), Casteau (Mons)/Belgien
3. Joint Force Training Centre (JFTC), Bydgoszcz/Polen
4. Joint Analysis & Lessons Learned Centre (JALLC), Monsanto/Portugal

3. Andere NATO International Military Headquarters (IMHQ)

a) NATO Maritime Interdiction Operations Training Centre (NMIOTC), Souda Bay/Griechenland
b) Civil-Military Co-operation COE (CIMIC COE), Den Haag/Niederlande
c) Command & Control COE (C2 COE), Utrecht/Niederlande
d) Cooperative Cyber Defense COE (CCD COE), Tallinn/Estland
e) Joint Chemical, Biological, Radiological & Nuclear Defence COE (JCBRN Defence COE), Vyškov/Tschechien
f) COE for Military Medicine (NATO MILMED COE), Budapest/Ungarn
g) NATO Human Intelligence COE (NATO HUMINT COE), Oradea/Rumänien
h) Counter-Improvised Explosive Devices COE (CIED COE), Madrid/Spanien
i) Explosive Ordnance Disposal COE (EOD COE), Trencin/Slowakei
j) NATO Modelling & Simulation COE (NATO M&S COE), Rom/Italien
k) Energy Security COE (ENSEC COE), Wilna/Litauen
l) NATO Military Police COE (NATO MP COE), Bydgoszcz/Polen
m) Multinational Mountain Warfare COE (NATO MW COE), Poljce/Slowenien
n) NATO Strategic Communications COE (STRATCOM COE), Riga/Lettland
o) Crisis Management and Disaster Response COE (CMDR COE), Sofia/Bulgarien
p) NATO Stability Policing COE (NATO SP COE), Vicenza/Italien
q) Counter-Intelligence COE (CI COE), Krakau/Polen
r) Security Force Assistance COE (SFA COE), Rom/Italien
s) Multinational Aviation Training Centre (MATC), Vyškov/Tschechien
t) SHAPE Allied Command Counter-Intelligence (ACCI), Casteau (Mons)/Belgien
u) NATO Special Operations Headquarters (NSHQ), Casteau (Mons)/Belgien
v) Tactical Leadership Programme (TLP), Albacete/Spanien
w) Common Regional Initial Air Command and Control System (ACCS) Program - Regional Program Office (CRIAP-RPO), Brüssel/Belgien
x) HQ NATO Rapid Deployable Corps -Spain (HQ NRDC-SP), Valencia/Bétera, Spanien
y) HQ NATO Rapid Deployable Corps -Italy (HQ NRDC-ITA), Solbiate Olona/ Mailand, Italien
z) HQ Rapid Reaction Corps -France (HQ RRC-FR), Lille/Frankreich
aa) HQ NATO Rapid Deployable Corps -Greece (HQ NRDC-GR), Thessaloniki/Griechenland
bb) HQ Multinational Corps Northeast (HQ MNC NE), Stettin/Polen
cc) HQ Multinational Division Southeast (HQ MND SE), Bukarest/Rumänien
dd) HQ Navel Striking and Support Forces NATO (HQ STRIKFORNATO), Lissabon/Portugal
ee) High Readiness Forces Maritime Spanish HQ [HRF (M) SP HQ or SPMARFOR HQ], Rota (Cadiz)/Spanien
ff) HQ NRDMCC -IT (ITMARFOR HQ), Tarent/Italien
gg) HQ NRDMCC - FR (FRMARFOR HQ), Toulon/Frankreich
hh) NATO Force Integration Unit Bulgaria (NFIU BGR), Sofia/Bulgarien
ii) NATO Force Integration Unit Estonia (NFIU EST), Tallinn/Estland
jj) NATO Force Integration Unit Latvia (NFIU LVA), Riga/Lettland
kk) NATO Force Integration Unit Lithuania (NFIU LTU), Wilna/Litauen
ll) NATO Force Integration Unit Poland (NFIU POL), Bydgoszcz/Polen
mm) NATO Force Integration Unit Romania (NFIU ROU), Bukarest/Rumänien
nn) NATO Force Integration Unit Hungary (NFIU HUN), Szekesfehervar/Ungarn
oo) NATO Force Integration Unit Slovakia (NFIU SVK), Bratislava/Slowakei
pp) Headquarters Multinational Division North, Adazi/Lettland
qq) Headquarters Multinational Division North, Slagelse/Dänemark
rr) Headquarters Multinational Brigade South-East (HQ MN BDE-SE), Craiova/Rumänien
ss) HQ Multinational Division Northeast (HQ MND NE), Elblag/Polen
tt) NATO Alliance Ground Surveillance Force (NAGSF), Sigonella/Italien
uu) NATO Defence College (NDC), Rom/Italien
vv) Headquarters CIMIC Group South (HQ CGS), Motta di Livenza/Italien

4. NATO Communication and Information Systems (CIS) / NCIA / CIS support to IMHQ and ACO/ACT Activities

a) CSE Athens, Athen/Griechenland
b) HQ NCI Agency Brussels, Brüssel/Belgien
c) CSU Brussels, Brüssel/Belgien
d) CSSC Brunssum, Brunssum/Niederlande
e) CSU Brunssum, Brunssum/Niederlande
f) CSU Bydgoszcz, Bydgoszcz/Polen
g) CSE La Spezia, La Spezia/Italien
h) CSU Lisbon, Lissabon (Oeiras)/Portugal
i) CSU Mons, Mons/Belgien
j) NCI Agency Mons, Mons/Belgien
k) CSU Naples, Neapel/Italien
l) CSU Poggio-Renatico, Poggio Renatico/Italien
m) CSU Sigonella, Sigonella/Italien
n) NCI Agency The Hague, Den Haag/Niederlande
o) CSU Torrejón, Torrejón/Spanien
p) NATO Communications and Information Agency, Forward Support Point (FSP Grazzanise), Grazzanise/Italien
q) NATO Communications and Information Agency, Forward Support Point (FSP Bydgoszcz), Bydgoszcz/Polen

5. NATO Communication and Information Systems (CIS) / NCIA School and Programing Support to IMHQ

a) NCISS, Latina/Italien
b) NATO Programming Centre, Glons/Belgien

6. NATO Communication and Information Systems (CIS) / NCIA SGT

1. NDET SGT – F1 – Kester, Kester/Belgien
2. SGT F07 – Tarquinia, Tarquinia/Italien
3. NDET SGT – F7 – Civitavecchia, Civitavecchia/Italien
4. NDET SGT – F11 – Atalanti, Atalanti/Griechenland
5. SGT F12 – Costa Da Caparica, Costa Da Caparica/Portugal
6. NDET SGT – F12 – Fonte da Telha (Lisbon), Fonte da Telha (Lissabon)/Portugal
7. NDET SGT – F14 – Lughezzano (Verona), Lughezzano (Verona)/Italien

7. Andere

1. EF 2000 Transhipment Depot, Novara/Italien
2. EF 2000 Transhipment Depot, Torrejón/Spanien
3. Centre for Maritime Research and Experimentation (CMRE), La Spezia/Italien”

Dieses Schreiben wird im Bundessteuerblatt Teil I veröffentlicht.