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Pârât RecurentC****** I********* D* A***** C****** N* V****** B*******
Reclamant IntimatS******** P***** C******** R**** P****** D* C******** Ş* Î************ A V********** P*** I********* P********** J******** B*******
Pârât IntimatS***** R**** P*** M********* F********* P****** B********
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Pârât IntimatRespinge recursul formulat de Administraţia Finanţelor Publice Botoşani pentru lipsa calităţii procesuale active. Irevocabilă.