66However, especially in the context of suspicion of fraud, the implementation of the procedure established by Article 84a(3) of Regulation No 1408/71, prior to any final finding of fraud by the competent authorities of the host Member State, is of particular importance, since that procedure is such as to permit the competent institution of the issuing Member State and that of the host Member State to engage in dialogue and to cooperate closely in order to check and ingather, using the investigatory powers available to them under national law, all relevant matters of fact or law that may dispel or, on the contrary, confirm the accuracy of, the doubts expressed by the competent institution of the host Member State concerning the circumstances surrounding the issue of the E 101 certificates concerned.
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