Judgment of the Court (First Chamber) of 27 April 2017 (request for a preliminary ruling from the Cour de cassation — France) — A-Rosa Flussschiff GmbH v Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales (Urssaf) d’Alsace, successor in law to the Urssaf du Bas-Rhin, and Sozialversicherungsanstalt des Kantons Graubünden

(Case C-620/15) (1)

((Reference for a preliminary ruling - Migrant workers - Social security - Legislation applicable - Regulation (EEC) No 1408/71 - Article 14(2)(a) - Regulation (EEC) No 574/72 - Article 12a(1a) - Agreement between the European Community and the Swiss Confederation - Travelling personnel - Workers posted to another Member State - Swiss branch - E 101 certificate - Probative value))

(2017/C 202/06)

Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings

Applicant: A-Rosa Flussschiff GmbH

Defendants: Union de recouvrement des cotisations de sécurité sociale et d’allocations familiales (Urssaf) d’Alsace, successor in law to the Urssaf du Bas-Rhin, and Sozialversicherungsanstalt des Kantons Graubünden

Operative part of the judgment

Article 12a(1a) of Council Regulation (EEC) No 574/72 of 21 March 1972 fixing the procedure for implementing Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996, as amended by Regulation (EC) No 647/2005 of the European Parliament and of the Council of 13 April 2005, must be interpreted as meaning that an E 101 certificate issued by the institution designated by the competent authority of a Member State pursuant to Article 14(2)(a) of Regulation No 1408/71, as amended and updated by Regulation No 118/97, as amended by Regulation (EC) No 647/2005 of the European Parliament and of the Council of 13 April 2005, is binding on both the social security institutions of the Member State in which the work is carried out and the courts of that Member State, even where it is found by those courts that the conditions under which the worker concerned carries out his activities clearly do not fall within the material scope of that provision of Regulation No 1408/71.

(1)  OJ C 48, 8.2.2016.