Jacobus (Koos) Reugebrink ( Emmen , October 11 1930 - Leiderdorp , November 10 2008 ) was a Dutch tax expert . He played an important role in the preparations for the introduction of VAT on January 1st 1969 . Between 1978 and 1995 he was professor of tax law at Leiden .


 [ hide ] *1 Life

Lifespan edit ]Edit

1930-1956 edit ]Edit

Reugebrinks father was an official in the Tax and was engaged in debt collection programs. In that role, he was frequently transferred. So the family came in Apeldoorn right where Koos Reugebrink the HBS went through.

Like his father, he chose the belastingvak. In 1952 he went to study at the Tax Academy in Rotterdam . Tax Academy was headed by Prof. J. van der Poel (1888-1982), who was also the founder of the Tax and Customs Museum .Although the Tax Academy was not recognized as academic training, there was a fraternity . Reugebrink was immediately in the corps active member of various committees, the editors of the magazine and the almanac. He wrote poems and short stories under the name Jacques Reugebrink. In his final year, 1956, he was President of the Senate of the corps.

He also became a member of the drama club. There he received lessons from Ko van Dijk jr . From the lessons he would his life have fun with his speeches, lectures and sermons.

1956-1965 edit ]Edit

Koos Reugebrink joined after graduating as a civil servant at the Ministry of Finance . There he was commissioned to make a study of the French taxe sur la valeur ajouté . With those taxes in 1954 France was the first country to aValue Added Tax introduced. New to this system compared to the previous system of VAT that VAT only press the ultimate consumer of goods and services. Have to keep records, the suppliers in the chain but can the tax they pay themselves as input tax. A major advantage is that goods cross the border completely free of sales tax on exports. All sales tax is already included.

In 1965 Reugebrink was appointed extraordinary professor in tax law at the Law Faculty of the University of Leiden .

1965-1978 edit ]Edit

When the Netherlands also decided to introduce a Value Added Tax Reugebrink the right man to give to the measure. Was led as a tax expert Minister Johan Witteveen put him at the head of a team that the Turnover Tax Act 1968drafted. The operation was successfully completed with the introduction of VAT on 1 January 1969. On April 11, 1967 the Council of Ministers decided the European Economic Community , moreover, to enter in all Member States the VAT.

Between October 1968 and April 1969 provided the foundation Teleac a series of television programs about the intentions behind and the functioning of the VAT. Reugebrink was the presenter of these broadcasts. Not every viewer was excited about this new tax. Reugebrink was accosted on the street and threatened. Fortunately for him, the broadcasts were previously recorded. He left a few months his mustache and beard are all broadcasts were in the past.

Besides his work as a lecturer he studied tax law and earned the title of master. In the early seventies he studied theology. In 1973 he received a exhort, licensed to preach. Since then, he preached regularly in many places in the resortSouth Holland as a replacement for a Reformed pastor.

In the seventies he was a member of the city council of his hometown Leiderdorp behalf of the Protestant Christian Group (PCG). He has served as alderman of Social Affairs. In 1978 he took leave of the Board. In that year his professorship was converted at the University of Leiden in an ordinary professorship .

1978-1995 edit ]Edit

During his professorship Koos Reugebrink served in many positions. He was also member of the Faculty of Law Faculty and in the periods 1979-1982 and 1993-1995 dean of the faculty.

From 1982 to 1990 was director of the Education Finance Reugebrink where tax inspectors are trained. Between 1984 and 2000 he was director of the Tax and Customs Museum . He also was a judge in the Tax Division of theAmsterdam Court . He continued to play sermon turns.

In 1995 he retired as a professor in a lecture entitled The summer was great , for a line in the poem Herbsttag of Rainer Maria Rilke . He was not happy with his retirement. "When you turn 65, you are required senile," he remarked.

1995-2008 edit ]Edit

After his retirement Reugebrink was as "father of the Dutch tax 'still occasionally asked to comment on new developments in the tax field.

The last years of his life were difficult. After the death of his wife, Chris van der Veen in 2004 his life was hard. Also left to be desired about his health. On November 10, 2008, he died.

Publications edit ]Edit

  • J. Reugebrink, Tax , Tax Study Series Nr. 6, FED, Deventer, 1962. On later editions also have other authors contributed.
  • J. Reugebrink, Tax and EEG: Aspects of a value added tax , Kluwer, Deventer, 1964
  • J. Reugebrink, Some reflections on the neutrality of VAT , Kluwer, Deventer, 1965
  • J. Reugebrink, at the border: Some edge courses in the study of tax , FED, Deventer, 1978
  • Jacques Reugebrink, the sick old lady: Sonnets Cycle , Kluwer, Deventer, 1992
  • J. Reugebrink, back to the source. Twenty-five years VAT , opening lecture at Leiden University, 1993
  • J. Reugebrink, Summer was grand , valedictory Leiden University, 1995
  • Politicians today overloads of tomorrow: A bundle considerations edited by J. Reugebrink , Samson, Alphen aan den Rijn, 1970
  • BJM Terra and Rob van Brederode (editors), The true queen of taxes: Drafting offered to Prof. J. Reugebrink the occasion of his 25-year jubilee , FED, Deventer, 1990