Notifying the third party as a guarantee for the tax debt collection in Algerian legislation. Alijtihed Journal on Legal and Economic Studies, [S. l.], v. 14, n. 01, p. 202–219, 2025. DOI: 10.36540/gpeb6524. Disponível em: https://alijtihed.univ-tam.dz/article/view/159.. Acesso em: 24 mar. 2026.