D******* G******* A F********* P****** A****
RecurentO****** R********** C********* D* P* L**** T********* A****
Intimat ReclamantS* B*** O** B******* S**
Recurent PârâtRespinge recursul DGFP ca nefondat. Anulează ca netimbrat recursul S* B*** O** B******* S**. Irevocabilă.