D******* G******* A F********* P****** S*** M***
Recurent PârâtA************ F******* P***** M****
Recurent PârâtC******** L****** M********** P**** A*** A** A***** A*******
Intimat ReclamantRespinge ca tardiv recursul A.F.M. şi ca nefondat recursul DGFP Satu Mare, cu cheltuieli parţiale.