D*** A*** P***** A** O*** M****
RecurentC***** H***** G******* p*** a******* P****
Intimat ReclamantA************ F******* P***** M****
Recurent PârâtA************ F********* P****** O*** M**** P*** R*********** D*** A***
Recurent PârâtAdmite cererea
Respinge excepţia lipsei calit.pr.pasive a organelor fiscale. Admite acţiunea.