S* E******* L* S**
Intimat ReclamantM********* F********* P****** A****** N******** D* A*********** F****** P*** D********* S*** M***
Intimat PârâtA************ F******* P***** M****
Recurent Pârâtadmite cererea.
Respinge excepţia lipsei calităţii procesuale pasive a DGFP Satu Mare. Admite acţiunea.