D******* G******* A F********* P****** B*******
Pârât RecurentH****** I****
Reclamant IntimatH****** C*********
Reclamant IntimatS***** R**** , P*** M********* E******** Ş* F********* B********
Pârât RecurentS******** P***** C******** - R**** P****** Ş* Î************ A A**************
Pârât IntimatRespinge ca nefondat recursul declarat de pârâta DGFP Botoşani. Irevocabilă.