I wonder how that is interpreted? Does that exclude buildings older than the code? Does it prevent new buildings from being constructed without these features? It would always be "possible" if enough money was spent on it (and you ignore other considerations, like historical values)...
Where I just had lunch they get natural light whenever a waiter opens the door to bring some food out.
Source: I live in the EU and have been inside a lot of restaurant kitchens in both Germany and Hungary.
The example I know of where it isn’t enforced is of people working inside a refrigerator. I can imagine security conscious jobs and radiology departments also may be exceptions.
It also doesn’t mean all rooms need windows or even natural light. Toilet rooms often don’t, for example, and storage rooms often only have windows high in the walls or in the ceiling (typically way more than in “a room with a view” in Cupertino :-) )
* If the nature of what goes on inside a room conflicts with the presence of windows -- e.g. labs (say, a laser lab)
* if the room isn't meant to be used by humans (e.g. storage closets, server rooms) -- If humans sometimes enter such rooms that's OK, but it can't be their "assigned workplace".