The Commission presented in 2009 a proposal regarding an optional application of the VAT reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud[9]. Only the part of that proposal relating to greenhouse gas emission allowances was adopted in March 2010[10]. The adoption of the remaining part of that proposal would allow all Member States to apply the reverse charge mechanism under the same conditions in those sectors where it represents the most efficient tool against 'carousel fraud', instead of adopting individual derogations to the VAT Directive which could have an adverse impact on the fight against fraud in other Member States.
