S* A**** M**** G** S** P*** R*********** L**** - A************ B***** G*******
CreditorS* I*** M**** S* P*** R*********** L**** - A************ T**** A*****
DebitorS* D***** S** P*** R*********** L**** - D******* G****** N*** R**** D****** C* S***** A***
CreditorS* T***** I************ S** P*** R*********** L**** - A************ E*** P********
CreditorS* I*** M**** S* P*** R*********** L**** – A************ T**** A***** O*******
Debitordeclina competenta solutionare in favoarea Tribunalului Covasna
Hotarare 4107/2011 din 27.06.2011