The Advocate-General for the Supreme Courst has given his view on the 150 kilometer criterion under the 30% ruling. He has stated that, although this new criterion could be faulted, it is not in breach with EU laws. Therefore to his opinion the 150 kilometer criterion may be taken up in the relevant tax laws. In most cases the Supreme Court follows the opinion of the Advocate-General, however we have to await the verdict of the Supreme Court to be sure.
UPDATE August 9th, 2013, please see this article: http://www.okxvanleeuwen.com/?p=468