S*** H***** S***** P*** A************ R****** E*****
Intimat PârâtO****** R********** C********* D* P* L**** T********* S****
Intimat ReclamantS*** H***** S*****
Intimat PârâtA*******
Intimat PârâtD************
Recurent IntimatRespinge excepţia lipsei calităţii procesuale pasive a ANAF, respins recursul.