Where a doubt exists as to the genuineness of the posting or where a doubt exists as to whether the undertaking is carrying on a real and substantial economic activity in its country of origin, the ITM makes an overall assessment of all the factual elements which it considers necessary. That assessment will relate in particular to the factual elements mentioned in Article 4(2) and (3) of Directive 2014/67/EU of the European Parliament and of the Council of 15 May 2014 on the enforcement of Directive 96/71/EC concerning the posting of workers in the framework of the provision of services and amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System (“the IMI Regulation”).
Failure to comply with one or more of those factual elements will not automatically entail exclusion of the situation under review from the status of posting. Appraisal of those matters will be tailored to each particular case and take account of the particular features of the situation.
If, following the global assessment, it is established that the worker was improperly or fraudulently posted, that worker is subject to all legal, regulatory and administrative provisions, and also provisions deriving from collective agreements declared to be generally binding or from an agreement reflecting inter-professional social dialogue to be declared generally binding, in respect of work and employment.