O**** P*** O****** R********** C********* D* P* L**** T********* S****
Intimat ReclamantS*** I*** S*****
Intimat PârâtA*******
IntimatD************
Recurent PetentRespins excepţia lipsei calităţii procesuale pasive a ANAF Bucureşti. Respins recursul DGFP Sibiu.