Ferd Grapperhaus

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Ferd Grapperhaus (1970)

Ferdinand "Ferd" Heinrich Maria Grapperhaus (born December 26, 1927 in Utrecht ; † May 9, 2010 in Varese , Italy ) was a Dutch bank manager , university professor and politician of the Katholieke Volkspartij (KVP) and the Christen-Democratisch Appèl (CDA), who worked as State Secretary , among other things . As a state secretary and as a university lecturer, he made particular contributions in the field of Dutch tax law and its history.

Life

Studies and tax advisor

After attending grammar schools in Haarlem and 's-Hertogenbosch , he began studying law at the University of Amsterdam in 1946 and graduated in 1952. He then worked as an employee at the auditing company Bianci & Co. and during this time he completed his tax advisor exam at the University of Amsterdam in 1955 .

In 1956 he joined the tax consultancy MA Wisselink & Co. in Amsterdam , where he was a partner between 1959 and May 1971. During this time he joined in November 1966 his promotion to Dr. jur. at the Catholic University of Tilburg with a dissertation entitled De besloten NV fiscaal vergeleken met de persoonlijke ondernemer en met de open NV Een onderzoek, zowel kwalitatief als kwantitatief, naar de functie en de werking van de leer van het global evenwicht in de heffing van burden over de winst van naamloze vennootschappen en van persoonlijke ondernemers, en in het bijzonder naar de vraag of en in hoeverre de aanmerkelijk-belangregeling in dit leerstuk past from.

State Secretary, bank manager and university professor

On May 10, 1967, Grapperhaus was appointed State Secretary in the Ministry of Finance in his cabinet by Prime Minister Piet de Jong . As such, he was responsible for tax matters until the end of de Jong's tenure on July 6, 1971.

After leaving the government, Grapperhaus became a Knight of the Order of the Dutch Lions on July 17, 1971 .

On September 15, 1971, he switched to the private sector and was Chairman of the Management Board of Bank Mees & Hope NV until May 1, 1975 , before teaching tax law as an associate professor at the University of Leiden between December 1975 and January 1993 .

From January 1993 to January 1997 he was a professor at the Foundation of the Museum for the History of Tax Law, which is affiliated with the University of Leiden.

For his longstanding services, Grapperhaus was also awarded the Officer's Cross of the Order of Orange-Nassau on April 27, 2001 .

His eldest son Ferdinand Grapperhaus is a professor of labor law at the University of Maastricht and since April 2006 a member of the Social Economic Council ( Sociaal-Economische Raad ), which advises the Dutch government and parliament in socio-economic issues.

Publications

  • De besloten NV fiscaal vergeleken met de persoonlijke ondernemer en met de open NV Een onderzoek, zowel kwalitatief als kwantitatief, naar de functie en de werking van de leer van het global evenwicht in de heffing van loading over de winst van naamloze vennootersjappen en van persoon , en in het bijzonder naar de vraag of en in hoeverre de aanmerkelijk-belangregeling in dit leerstuk past , dissertation, Catholic University of Tilburg, 1966
  • Een beschouwing over het begrip en betekenis van roundeduitgaven in Nederland , 1978
  • Blauwdruk voor een nieuwe Inkomstenastening , 1984
  • Convoyen en licenten: of hoe het krakeel daarover tussen zeven in een Unie verenigde republiekjes de geboorte inluidde van de oudste rijksdienst van Nederland , 1986
  • Stressing, vrijheid en eigendom , 1987
  • Fiscaal insult in Nederland van 1800 tot na 2000 , 1997

Web links

personal data
SURNAME Grapper house, Ferd
ALTERNATIVE NAMES Grapperhaus, Ferdinand Heinrich Maria (full name)
BRIEF DESCRIPTION Dutch politician (KVP and CDA), bank manager and university professor
DATE OF BIRTH December 26, 1927
PLACE OF BIRTH Utrecht
DATE OF DEATH May 9, 2010
Place of death Varese , Italy