M********* F********* P******
Recurent PârâtD******* G******* D* A*********** A M****** C************
Recurent PârâtS* H****** S* C* S***** A*** L* C** P****
Intimat ReclamantAdmite recursul declarat de parat.Respinge recursul declarat de Directia Generela a Marilor Contribuabili ca nefondata.Irevocabila.