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In this paper we will present the linguistic perspective about learning foreign languages, and will be structured in two parts: the first part will explain the distinction made by E. Coşeriu between two important aspects of languages, and the second part will approach the linguistic theories in teaching foreign languages. In teaching the Romanian language as a foreign language, it is important to take account, firstly, of the distinction between the sistem and normă by Eugeniu Coşeriu. This is an essential element for understanding and exemplifying the learning/teaching process of Romania as a foreign language. The language has multiple possibilities to form plural, for example, but the grammar only accepts one of those possibilities. The confusions between the right form and the wrong one are explained by this distinction made by E. Coşeriu. In the second part of this article, we will discuss the theories offered by Coşeriu in teaching languages that are directed towards a teaching using a language that both student and teacher speak, avoiding the direct method. We will discuss E. Cassirer's theory, because both theoretical visions develop and capitalizes in different ways the Humboldt's understanding of language as creative activity, not just an instrument that humans use to communicate. [ABSTRACT FROM AUTHOR]