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