S* U***** H****** S* B********
RecurentA*** - P*** D******* G******* A F********* P****** J******** B*******
RecurentI************ T********* D* M**** B*******
RecurentA******* -************* F********* P****** P***** C************ M******* B*******
IntimatS* D****** S** I***
IntimatRespinge ca tardiv formulate recursurile delarate de S.C. UNICOM HOLDING S.A. Bucureşti şi ITM Botoşani. Respinge ca nefondat recursul ANAF. Irevocabilă.