RONALD DE BOER, the former Rangers player, last night insisted it was “fair” his old club were punished four years ago for the financial mismanagement which led them into liquidation.

But the Dutchman, who spent four years at Ibrox, believes Rangers have emerged from that wreckage in better shape and with many harsh lessons lesson having been learned.

De Boer was delighted to see the club return to Scottish football’s top league but he is not one who believes they were harshly treated in the summer of 2012 when they had to apply to join the bottom tier.

Although the former Ajax and Barcelona player, one of 72 people who received an EBT, only last year rejected allegations Rangers cheated by using the controversial tax avoidance scheme, which has since been outlawed.

“It is good to see Rangers are back on track,” said De Boer. “It was sad what happened but good in the sense that football has to be fair. You have to run a healthy club. If that is not the case then you have to punish them.

“It is fair what happened. But now you see them coming back with an exciting young team. I watched the semi-final final against Celtic and I see a team that is hungry and want to have success. It is great to see.

“You have to learn your lesson. It was a big lesson. I think that can only help them to be more hungry in the future. I think there is a bright future. You can see what is possible with young players coming through.

"They have their own identity and the fans love it. People respect it and Ibrox will be full every week for sure."

De Boer has been impressed with Mark Warburton, not just for the results, but for the way his team play football.

He said: "I didn't know who he was but I met with Davie Weir when I was over for the last Old Firm game.

“He explained the philosophy and it was good to hear. It was good to see them putting it into place against Celtic."

De Boer enjoyed watching the return of the Old Firm fixture, there should be at least four next season, as it was a match this one-time Champions League winner enjoyed during his stint at Ibrox.

And he believes Rangers will not be so far behind their rivals next season.

"I have great memories of all the Old Firm games, even the the losses," said De Boer. "The intensity of the games was amazing. I loved to play at Celtic Park, one of the best stadiums in the world. If you have 60,000 fanatical Celtic fans it was amazing to be a part of that. I loved every minute of it.

“It would be huge for Rangers to win the Scottish Cup. Celtic are like the big brother at the moment so it was a good moment for Rangers to beat them.

"And if they win the final on Saturday it would mean European football. They are champions and they are going up to the Premiership. I think everyone with a Rangers heart has been dying for this moment."

De Boer did warn against anyone at Rangers believing that they can immediately win the league after everything the club has been through.

"They mustn't think things like 'oh we now have to be champions," he said. "Of course they want to be champions, but you have to have a philosophy - they must have a good structure, they need to go forward, they must have a goal.

"They can't think they are here...and now they must be there. If it goes like that and they win the championship then great, but they have to look at their strengths, weaknesses, who they need, who do they have to challenge.

"They have to really look to their squad and think about what they need to challenge against Celtic. They need cool minds and not to be too emotional. They have to be realistic - it's not the same as years ago. Those days have gone."

The likes of De Boer would not sign for this Rangers but he was happy to see his old club linked with at least one big name.

"I have seen Joey Barton play and I think he is a player with a lot of experience,” said De Boer as he addressed the media at Hampden Park. “What is important when you go up to the next step is to have players who have been there, seen it and done it.

“He is maybe not the best player to come to Rangers but he has an attitude over him that he is here for one thing only – winning games.

"He has that and he can give that to the young boys because Rangers are a young squad. You need that kind of character in the dressing room and on the training ground. He can help them make the next step.”

Ronald de Boer was speaking at a William Hill media event. William Hill is the proud sponsor of the Scottish Cup