26.7.2013 Official Journal of the European Union L 201/1 | (Legislative acts) DIRECTIVES COUNCIL DIRECTIVE 2013/42/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax, as regards a Quick Reaction Mechanism against VAT fraud THE COUNCIL OF THE EUROPEAN UNION, (3)  Recent experience has demonstrated that the procedure provided for in Article 395 of Directive 2006/112/EC is not able to respond quickly enough to requests by Having regard to the Treaty on the Functioning of the European Member States for urgent measures. Union, and in particular Article 113 thereof, Havi d to th 1 from the E C issi aving regard to the proposal from the turopean Lommission, (4)  Experience has also shown that the designation of the recipient as the person liable for the payment of the VAT (reverse charge) is, in certain cases, an effective measure After transmission of the draft legislative act to the national to stop VAT fraud in specific sectors. Parliaments, Having regard to the opinion of the European Parliament ('), (5)  Under the reverse charge provisions in Articles 199 and 199a of Directive 2006/112/EC, Member States do not Having regard to the opinion of the European Economic and have the flexibility to respond quickly to sudden and Social Committee (2), massive fraud in categories of goods and services falling outside the scope of those Articles. Specific arrangements therefore need to be made to address o . ) S these circumstances. Acting in accordance with a special legislative procedure, Whereas: (6)  Considering the massive instances of fraud that have (1)  Tax fraud in the field of value added tax (VAT) leads to considerable budget losses and affects the conditions of competition and thus the operation of the internal market. Specific sudden and massive forms of tax fraud have recently developed especially via the use of elec- tronic means which facilitate rapid illegitimate trade on a large scale. (2)  Council Directive 2006/112/EC (%) allows Member States to apply for a derogation from that Directive in order to prevent certain forms of tax evasion or avoidance. (") Opinion of 7 February 2013 (not yet published in the Official Journal). () OJ C 11, 15.1.2013, p. 31. (®) Council Directive 2006/112[/EC of 28 November 2006 on the common system of value addend tax (O] L 347, 11.12.2006, p. 1). occurred, a rapid and exceptional response to further instances of sudden fraud is best guaranteed by a Quick Reaction Mechanism ("QRM") special measure consisting of the option to apply for a short period a reverse charge, following appropriate notification by the Member State concerned. In order to ensure the exercising of the option is proportionate to the problem, the Commission, once it is in possession of the relevant information, should have a short period in which to appraise the notification and confirm whether it objects to the QRM special measure. Member States should have the opportunity for their views to be taken into account by the Commission, and should therefore be fully informed of the notification and any additional information provided throughout the process. Additionally, the Council should then decide on any further application of the reverse charge by an imple- menting Decision pursuant to Article 395 of Directive 2006/112[EC.