A***** C*******
Intimat ReclamantS***** R**** P*** M********* F********* P****** B********
Intimat PârâtA************* F********* P****** A M*********** B*******
Recurent PârâtA************ F******* P***** M**** B********
Recurent PârâtRespinge ca nefondat recursul formulat de pârâta Administraţia Finanţelor Publice a Municipiului Botoşani. Respinge ca tardiv recursul formulat de A************ F******* P***** M**** B********. Irevocabilă.