The Court of Justice of the European Union (CJEU) determined that, in principle, the 150-kilometer criterion in the Dutch 30% ruling does not violate European Union (EU) law. The CJEU issued its decision on February 24, 2015 and decided that the 150-km criterion is no obstacle to the free movement of employees, even though the roughness of the regulation. It would be different if the limits, as meant by the 150 km limitation, would over-compensate the actual extraterritorial costs systematically.
The next step is that the Dutch national court will have to examine and determine whether there is indeed a systematic over-compensation. This step is pending and will take some time as it will be hard for the national court to find the relevant information with employers whose employees live on 150 km or less from the Dutch border. (Information on employees who claim actual extra costs)