The era of advanced information technologies, allowing free access to the electronic versions of legislative materials, has opened up new opportunities for searching for traces of legislative intent, thus starting a new chapter of reflecting on the admissible or preferable tools for interpretation in various disciplines of law. This kind of discussion appears particularly significant for such areas of the law as fiscal law and administrative
law, both of which interfere with the rights and freedoms of citizens, who may be acutely affected should they base their decisions on an incorrect interpretation of a regulation, and subsequently decide on a solution that will later be rejected by public administration authorities..
