After being expelled from university in 1947, because his studies at an English grammar school during the war were not homologated (later well), the author started work at the Belgian Treasury Department at the lowest rank. He became a tax law expert and published many articles on the subject. His main work was a ten-volume commentary on value-added tax (VAT). He ended his career as director of VAT of the province of West-Flanders and as a commander of the realm. When he retired in 1993 at the age of sixty-five, he started studying religion, philosophy, and cosmology. A convinced atheist, in 2014 he published his essay “God, Fact or Fiction”. Immediately afterwards, he started his research for this book.