الإشعار للغير الحائز بين المقاربة القانونية و المفارقات العملية

Abstract EN

The legislator authorized the accountant in charge of collection with the notification mechanism for the non-holder as an exceptional mechanism for the obligatory collection of public debts, and it was stipulated in Law 15.

97 as a public collection code, which included a set of conditions for obligatory collection, particularly with regard to the notification procedure for the non-holder.

However, these conditions were accompanied by a set of legal and practical problems, which led the judiciary to intervene to explain the ambiguity and remove the confusion surrounding the ruler.