G*** I***** S******** M**** M**** Î* C******* D* L********* A* P****** S* S********* S**
Intimat LichidatorA*******
Intimat PârâtD************
Recurent PârâtO****** R********** C********* D* P* L**** T********* S****
IntimatS*** S******** S*****
Intimat PârâtRespins excepţia lipsei calităţii procesuale pasive a ANAF şi respins recursul.