Judgment_paragraph 38 · X v Inspecteur van Rijksbelastingdienst and T.A. van Dijk v Staatssecretaris van Financiën (C-72/14, C-197/14)

38First of all, it must be borne in mind that the E 101 certificate corresponds to a standard form, issued in accordance with Title III of Regulation No 574/72, by the institution designated by the competent authority of the Member State whose social security legislation is applicable, in order to certify that migrant workers finding themselves in one of the situations referred to in certain provisions of Title II of Regulation No 1408/71 are subject to the legislation of that Member State, as referred to in paragraphs 7 and 8 of this judgment.