Faced with the threat of “carousel fraud” in the field of greenhouse gas emissions, the European Council has adopted an approach on a draft directive that would give Member States the option of applying the reverse charge mechanism, until 30 June 2015, to the supply of EU emissions allowances. A “carousel fraud” occurs when businesses in different EU states sell goods to one another without paying VAT, but then use a fake go-between company to reclaim the money from the government as though they had actually paid it. By applying the reverse charge mechanism, liability for payment of VAT would shift from the supplier to the customer. The customer would be responsible for declaring and recovering the VAT on the same return.