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