 Voting result  VAT fraud: Quick Reaction Mechanism - Reverse Charge Mechanism a) Council Directive amending Directive 2006/112/EC on the common system of value added tax as regards a Quick Reaction Mechanism against VAT fraud b) Council Directive amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud  Adoption 3254th meeting of the COUNCIL OF THE EUROPEAN UNION (Foreign Affairs) Brussels, 22 July 2013