N***** I********* E**** S**
ReclamantC****** P***** V******* S******** C********* S* D* P******* S******* S***** 1
PârâtC******** L**** S***** 1 B********
Pârâtadmite exceptia necoptentei functionale . Trimite cauza spre competenta solutionare la Sectia a IX a Contencios administrativ si fiscal.