Oracle 18c

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create table list (id_list, list_value) as
select 1, 'Article' from dual
union all
select 2, 'Paragraph' from dual;
2 rows affected

create table pro_table (id_pro_table, parent, id_t_list, values_column, article, paragraph) as
select 22832, 22998, 1, 30, 30, null from dual
union all
select 23006, 22881, 1, 14, 14, null from dual
union all
select 22905, 22850, 1, 7, 7, null from dual
union all
select 12345, 22832, 2, 2, 1, 2 from dual
union all
select 12346, 23006, 2, 1, 32, 1 from dual
union all
select 12347, 22905, 2, 2, 13, 2 from dual;
6 rows affected

SELECT
     tbl.parent,
     list.list_value,
     tbl.values_column,
     CASE
         WHEN list.list_value = 'Article' THEN tbl.values_column
     END AS article,
     CASE
         WHEN list.list_value = 'Paragraph' THEN tbl.values_column
     END AS paragraph,
     CASE
         WHEN list.list_value = 'Paragraph' THEN (
             SELECT
                 values_column
             FROM
                 pro_table
             WHERE
                 pro_table.id_pro_table = tbl.parent
         )
     END AS article
 FROM
     pro_table tbl 
     LEFT JOIN list ON list.id_list = tbl.id_t_list


PARENT
LIST_VALUE
VALUES_COLUMN
ARTICLE
PARAGRAPH
ARTICLE


22998
Article
30
30
null
null

22881
Article
14
14
null
null

22850
Article
7
7
null
null

22832
Paragraph
2
null
2
30

23006
Paragraph
1
null
1
14

22905
Paragraph
2
null
2
7


SELECT
     tbl.parent,
     list.list_value,
     tbl.values_column,
     CASE
         WHEN list.list_value = 'Article' THEN tbl.values_column
         WHEN list.list_value = 'Paragraph' THEN (
             SELECT
                 values_column
             FROM
                 pro_table
             WHERE
                 pro_table.id_pro_table = tbl.parent
         )
     END AS article,
     CASE
         WHEN list.list_value = 'Paragraph' THEN tbl.values_column
     END AS paragraph
 FROM
     pro_table tbl 
     LEFT JOIN list ON list.id_list = tbl.id_t_list


PARENT
LIST_VALUE
VALUES_COLUMN
ARTICLE
PARAGRAPH


22998
Article
30
30
null

22881
Article
14
14
null

22850
Article
7
7
null

22832
Paragraph
2
30
2

23006
Paragraph
1
14
1

22905
Paragraph
2
7
2


SELECT
     tbl.parent,
     list.list_value,
     tbl.values_column,
     COALESCE (
         CASE
             WHEN list.list_value = 'Article' THEN tbl.values_column
         END,
         tbl2.values_column
     ) AS article,
     CASE
         WHEN list.list_value = 'Paragraph' THEN tbl.values_column
     END AS paragraph
 FROM
     pro_table tbl 
     LEFT JOIN list ON list.id_list = tbl.id_t_list
     LEFT JOIN pro_table tbl2 ON tbl2.id_pro_table = tbl.parent


PARENT
LIST_VALUE
VALUES_COLUMN
ARTICLE
PARAGRAPH


22832
Paragraph
2
30
2

23006
Paragraph
1
14
1

22905
Paragraph
2
7
2

22998
Article
30
30
null

22850
Article
7
7
null

22881
Article
14
14
null
PARENT	LIST_VALUE	VALUES_COLUMN	ARTICLE	PARAGRAPH	ARTICLE
22998	Article	30	30	null	null
22881	Article	14	14	null	null
22850	Article	7	7	null	null
22832	Paragraph	2	null	2	30
23006	Paragraph	1	null	1	14
22905	Paragraph	2	null	2	7