"Abuse of law is the combination
of avoidance of abuse
(from taxpayer’s side)
and of abuse of avoidance
(from the Revenue Office’s side).
This is the Revenue Office’s means
to challenge taxpayer’s end
and taxpayer’s means
to thwart the Revenue Office’s ends.
What is – however – not acceptable
is that the ends justify the means
and the means justify the ends.
Hence, for a system to be equitable, the balance
– whether of means or ends –
lies somewhere in the middle
with regard to both.
And this is its true purpose for both,
ends and means."
In International Tax Avoidance (p. 8-9)