R**** A***** S************ Ş***** A***** Î* C******* D* L********* A* P****** S* B**** S** S****
Intimat LichidatorS*** B**** S*****
Intimat PârâtA*** B********
Intimat IntimatD*** S****
Recurent IntimatO** S****
Intimat IntimatRespinge excepţia invocată de intimata ANAF. Respinge recursul declarat de intimata D*** S****.