Dosar 4068/85/2010 din 22.12.2010

C***** I***** Î* C******* D* L********* A* S* C****** S**
Intimat
O******** P*** O****** R********** C********* D* P* L**** T********* S****
Intimat Reclamant
S*** C****** S*****
Intimat Pârât
A****** N******** D* A*********** F******
Intimat
D******* G******* A F********* P****** A J******** S****
Recurent

Sedinta din data de 09.02.2011 la ora 09:00
Complet: C1R
Respins recurs

Respinge excepţia lipsei calităţii procesuale pasive a intimatei ANAF. Respinge recursul declarat de recurenta DGFP Sibiu.