D******* G******* A F********* P****** A J******** C***
ApelantS* N****** S*
IntimatC******** L**** A* M*** C**********
IntimatS* V** P**** S*
IntimatRespinge excepţia invocată de intimata S* N****** S* CLUJ-NAPOCA, admite apelul declarat de Ministerul Finantelor Publice.