T**** C********* C******
RecurentR*** E***** L*****
RecurentA************ F********* P****** A M*********** C**********
RecurentS* I********** T****** S** B********
IntimatS* M** T****** P*** E* S** B********
IntimatRespinge recursurile declarate de ADMINISTRAŢIA FINANŢELOR PUBLICE CLUJ-NAPOCA şi T**** C********* C****** şi RAŢ ERNEST LUCIAN.