Judgment_paragraph 51 · A-Rosa Flussschiff GmbH v Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales d’Alsace (Urssaf), venant aux droits de l’Urssaf du Bas-Rhin and Sozialversicherungsanstalt des Kantons Graubünden (C-620/15)

51Therefore, an E 101 certificate issued by the competent institution of a Member State in accordance with Article 12a(1a) of Regulation No 574/72 when, according to the institutions and courts of the Member State in which the work is carried out, the workers concerned do not fall within the scope of Article 14(2)(a) of Regulation No 1408/71, is equally binding on those institutions and courts and on the person who has recourse to those workers’ services.