D******* C********
RecurentO****** R********** C********* C********
Intimat ReclamantS* A****** I********* T**** S**
Intimat PârâtS* P****** M H****** S**
CreditorS*
DebitorDec.nr.1602/COM/2010. Respinge recursul DGFP Constanţa ca nefondat.MC-MN