Judgment_paragraph 42 · X v Inspecteur van Rijksbelastingdienst and T.A. van Dijk v Staatssecretaris van Financiën (C-72/14, C-197/14)

42Moreover, since the E 101 certificate is binding on that competent institution, there can be no justification for the person who calls on that worker’s services not to act upon that certificate. If he has doubts as to the validity of the certificate, that person must however inform the institution in question (judgment in Banks and Others, C‑178/97, EU:C:2000:169, paragraph 47).