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Supreme Court judgment on bonus shares and fixed exemption in the work-related costs rules (standard practice criterion)
On July 12, 2019, the Supreme Court published the judgment in a case litigated by Meijburg & Co concerning the question whether the allocation of bonus shares can be placed under the fixed exemption of the work-related costs rules. In this judgment, the Supreme Court formulated reference points for applying the standard practice criterion (gebruikelijkheidtoets).