O**** P*** O****** R********** C********* D* P* L**** T********* S****
Intimat ReclamantS*** R* D**** C & O S*****
Intimat PârâtA*******
IntimatD************
Recurent PetentS*** R* D**** C & O S********* A******** M*****
Intimat PârâtRespins excepţia lipsei calităţii procesuale pasive a ANAF Bucureşti. Respins recursul DGFP Sibiu.