02/12/2009 (Agence Europe) - On Tuesday 2 December, the ECOFIN Council unanimously agreed in principle on the draft directive authorising application of the reverse charge VAT mechanism to carbon trading (see EUROPE 10027). With a view to avoiding tax evasion, the reverse charge mechanism will not be extended to mobile phones and integrated circuits but the Council is being urged to examine such an extension as soon as possible in the future. (M.B./transl.fl)