M********* E******** S* F********* P*** D******* H*******
Recurent PârâtD******* G******* A F********* P****** H******* P*** R******
Recurent PârâtM********* J********
Intimat PârâtC***** D* A*** T** M****
Intimat PârâtT********* H*******
Intimat Pârâtrespinge recursul declarat de Min. Ec. şi Finanţelor prin DGFP Harghita irevocabiilă.