{"id":43197,"date":"2012-12-27T07:16:49","date_gmt":"2012-12-27T06:16:49","guid":{"rendered":"https:\/\/limes-int.com\/the-30-ruling-is-the-150-kilometre-condition-in-conflict-with-the-rule-of-free-movement-of-employees-within-the-european-union\/"},"modified":"2012-12-27T07:16:49","modified_gmt":"2012-12-27T06:16:49","slug":"the-30-ruling-is-the-150-kilometre-condition-in-conflict-with-the-rule-of-free-movement-of-employees-within-the-european-union","status":"publish","type":"post","link":"https:\/\/limes-int.com\/nl\/the-30-ruling-is-the-150-kilometre-condition-in-conflict-with-the-rule-of-free-movement-of-employees-within-the-european-union\/","title":{"rendered":"The 30% ruling: Is the 150-kilometre condition in conflict with the rule of free movement of employees within the European Union?"},"content":{"rendered":"<p>Since 1 January 2012 an additional condition to qualify for the 30% ruling applies to incoming employees. Incoming employees must have lived at a distance of more than 150 kilometres from the Dutch border during more than two thirds of the 24 months period prior to their Dutch employment.<\/p>\n<p>Recently, the lower Tax Court of Breda decided that the 150-kilometre condition is not in conflict the European principle of free movement of workers. Against this judgment a leapfrog appeal has been made directly to the Dutch Supreme Court.<\/p>\n<p>However, last week the lower Tax Court of Haarlem ruled that the 150-kilometre condition is in conflict with the European principle of free movement of workers.<\/p>\n<p>We will now have to wait for the decision of the Dutch Supreme Court. Possibly, the Dutch Supreme Court will decide to ask preliminary questions to the European Court of Justice.<\/p>\n<p><em>If not meeting the 150-kilometre condition for you is the only reason for not qualifying for the 30% ruling, we would recommend to file a request for the 30% ruling anyhow, in order to safeguard any rights in this respect.<\/em>\u00a0Of course we are pleased to assist you with this request.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Since 1 January 2012 an additional condition to qualify for the 30% ruling applies to incoming employees. Incoming employees must have lived at a distance of more than 150 kilometres from the Dutch border during more than two thirds of the 24 months period prior to their Dutch employment. Recently,  [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[72],"tags":[],"hf_cat_post":[],"class_list":["post-43197","post","type-post","status-publish","format-standard","hentry","category-general"],"acf":[],"_links":{"self":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/comments?post=43197"}],"version-history":[{"count":0,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/posts\/43197\/revisions"}],"wp:attachment":[{"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/media?parent=43197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/categories?post=43197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/tags?post=43197"},{"taxonomy":"hf_cat_post","embeddable":true,"href":"https:\/\/limes-int.com\/nl\/wp-json\/wp\/v2\/hf_cat_post?post=43197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}