D******* G******* A F********* P****** G***
Recurent PârâtM********* F********* P******
Recurent PârâtI********* N******* D* S*********
Recurent PârâtN***** C*********
Intimat ReclamantD******* J******** D* S********* G***
Intimat PârâtModifică sentinţa şi trimite cauza spre rejudecare la Tribunalul Gorj, ssecţia Contencios administrativ şi fiscal