A************ F********* P****** A M*********** S******
Intimat PârâtŞ**** E****
Intimat ReclamantD******* G******* A F********* P****** S******
Recurent PârâtA************ F******* P***** M****
Recurent PârâtRespinge ca nefondat recursul declarat de D.G.F.P. Suceava. Respinge ca tardiv recursul declarat de A.F.M. Bucureşti. Irevocabilă.