O****** R********** C********* D* P* L**** T********* S****
IntimatS*** "* & D* S*****
IntimatA********** N******** D* A*********** F******
IntimatD******* G******* A F********* P****** S*****
RecurentRespinge excepţia lipsei calităţii procesuale pasive formulată de ANAF Bucureşti. Respinge recursul declarat de DGFP Sibiu.