M********* F********* P****** B******** P*** D******* G******* A F********* P****** A J******** B*******
Recurent Chemat în garanţieU****** D****** G*******
Intimat ReclamantŞ***** C* C****** I***** C********
Intimat PârâtI************ Ş***** J******* B*******
Recurent PârâtM********* E******** C********* T********** Ş* S******** B********
Recurent PârâtRespinge ca tardiv formulat recursul declarat de Ministerul Finanţelor Publice, prin DGFP Botoşani. Anulează, ca nemotivat, recursul formulat de I************ Ş***** J******* B*******. Respinge ca nefondat recursul declaart de MECTS Bucureşti. Irevocabilă.