The paper focuses on a particular aspect of the legislative process in the European Union: the soft law as well as its role in law making and in the evaluation of the EU legal system efficiency. Specific solutions adopted in the EU legislative system and the position of the soft law in this process should provide the grounds for a detailed discussion among legal experts, and particularly among the theorists and philosophers of law. The central thought of this short essay is the improvement of the legislative process and efficiency of legal acts, perceived as the key and pending problem, especially with regard to the extrapolation of legal regulations. The identification of the goals and a proper determination of the scope of legal intervention are considered crucial decisions at the preliminary stage of the process. A multidimensional justification of those decisions, based on a proper argumentation, is an essential condition of good law making.