S******** C** S***** P*** A************ C******** S**** G*******
IntimatO****** R********** C********* D* P* L**** T********* S****
Intimat ReclamantS******** C** S*****
Intimat PârâtA*******
Intimat PârâtD******* S****
Recurent IntimatRespinge excepţia lipsei calităţii procesuale pasive a ANAF. Respinge recursul declarat de DGFP Sibiu.