D******* G******* A F********* P****** A J******** C***
RecurentS* T******** S*
IntimatS* L**** Ş* M******* T*********** S**
IntimatA************ F********* P****** A M*********** C**********
Recurentrespinge recursul declarat de ADMINISTRAŢIA FINANŢELOR PUBLICE CLUJ admite recursul declarat de DGFP CLUJ