Constitutional Court Undermines WHT Exemption For Work Shifts

For the corporate withholding tax ("WHT") exemption for work shifts to apply, the consecutive shifts must consist of the same scope of work. But does this mean that the scope of work must be identical, or does it qualify as work with peak- and off-peak hours, or must the work be similar, also for the purpose of the exemption? If the term "the same" is presumed to be "identical", wouldn't this interpretation mean that there is no distinction in how they are treated? The Constitutional Court answered this in the negative in its recent February 8th judgment. This decision has therefore become a threat, as if it were a Sword of Damocles, to the application of the exemption for many companies.