M*********************** G******* A F********* P****** A J******** S******
Creditor RecurentS* L***** S** S****** P*** L********* E*** C********* S*** S******
Debitor IntimatA********** P***** V************ A******** S******* B********
Creditor RecurentS* M** B******* S** P*** M******* S* U**** & A******** S** B********
Creditor IntimatU**** P*********
Pârât IntimatDecide: Respinge ca tardiv recursul formulat de AVAS./Respinge, ca nefondat recursul DGFP./Irevocabilă.