EN
Opting for the linguistic concept which dominates Polish legal theory does not eliminate all doubts about comprehension of legal norms. The aim of the article is to determine whether such norms should be perceived as expressions or statements. It would seem that, except for improving conceptual apparatus, this problem is of no considerable significance. Nevertheless, finding a solution to it would allow us to address many other important issues. The recognition of the legal norm as a statement would make it possible to: coherently arrange the links existing between a lawmaking action and its substrata at different levels, specify in detail relations between a legal provision and a legal norm, define what functions are played by validating rules and rules of exegesis in legal system construction, resolve a dispute on whether systemic nature is an immanent or transcendent characteristic of law, and also address the issue of equivalence of legal norm.