Een uitzondering op de hoofdregel dat alle mogelijke vergoedingen en verstrekkingen tot de vrije ruimte/eindheffing worden gerekend, betreft een aantal gerichte vrijstellingen voor de wat meer echte zakelijke kosten. De vrije ruimte is namelijk meer bedoeld voor die vergoedingen en verstrekkingen die een gemengd karakter hebben, dus zowel een zakelijk
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