C***** D* C****** A R*******
Recurent PârâtM********* E******** Ş* F********* P*** D******* H*******
Recurent PârâtD******* G******* A F********* P****** H*******
Recurent PârâtD******* D* C****** F******** U******* H*******
Intimat PârâtP** D*** M****
Intimat ReclamantRespinge ca tardiv recursul pârâtului Minist.Econom.Fin. prin D.G.F.P. Harghita şi Respinge ca nefondat recursul declarat de pârâta C***** D* C****** A R*******.