As of January 1, 2012 the 30%-rule has been modified and stricter conditions apply for qualification.
One of the new conditions is that the rule is not applicable anymore for employees who live within 150-km of the Dutch border.
The new 150-km rule is seen as a breach of current EU-law (free movement) and several lawsuits are in force against the refusal of the 30% rule based on this 150-km requirement.
So if the 30% rule is refused based on the fact that you did not comply with the 150-km rule, you need to file an letter of objection to this refusal with referring to the ongoing legal case and breach of EU law.