All logical operations (including NOT) involving NULL always return NULL : NULL « PL SQL Data Types « Oracle PL/SQL Tutorial

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Oracle PL/SQL Tutorial » PL SQL Data Types » NULL 
21. 24. 1. All logical operations (including NOT) involving NULL always return NULL

In a logical group of IF/THEN/ELSE or CASE statements, NULL is interpreted as FALSE.

Most operations (built-in functions, arithmetic) with any NULL operand return NULL with the following exceptions:

Concatenations of strings ignore NULL.

DECODE (which we discuss later) can compare values with NULL.

The REPLACE function can take NULL as a third parameter.

You should check for NULL values by using the syntax:

variable|expression|function IS [NOTNULL

This structure evaluates the value against NULL.

You can check equality by using IS NULL or inequality by using IS NOT NULL.

SQL>
SQL> declare
  2      v1 NUMBER;
  3      v2 NUMBER :=1;
  4  begin
  5      if v1 is null then
  6          DBMS_OUTPUT.put_line('v1 is NULL');
  7      elsif v1 is not null then
  8          DBMS_OUTPUT.put_line('v1 is not NULL');
  9      else
 10          DBMS_OUTPUT.put_line('Undefined result');
 11      end if;
 12
 13      if v2 is null then
 14          DBMS_OUTPUT.put_line('v2 is NULL');
 15      elsif v2 is not null then
 16          DBMS_OUTPUT.put_line('v2 is not NULL');
 17      else
 18          DBMS_OUTPUT.put_line('Undefined result');
 19      end if;
 20  end;
 21  /
v1 is NULL
v2 is not NULL

PL/SQL procedure successfully completed.

SQL>
21. 24. NULL
21. 24. 1. All logical operations (including NOT) involving NULL always return NULL
21. 24. 2. variable:=nvl(value1,value2);
21. 24. 3. In PL/SQL the Boolean expression NULL=NULL evaluates to FALSE.
21. 24. 4. Short-circuit evaluation with conditional structures.
21. 24. 5. Compare with NULL value for equality
21. 24. 6. Compare with NULL value for non-equality
21. 24. 7. Compare NULL value and OR operator
21. 24. 8. Compare with NULL value and 'AND' operator
21. 24. 9. Compare Integer value with NULL value
21. 24. 10. Use IS NULL in IF statement
21. 24. 11. Use NVL in IF statement to deal with the NULL value comparison
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