A************ F******* P***** M**** B********
Recurent PârâtD******* G******* A F********* P****** A J******** B******* - A************ F********* P****** A M*********** B*******
Recurent PârâtM******** S***** S****
Intimat ReclamantRespinge, ca nefondat recursul DGFP Botoşani. Respinge, ca tardiv, recursul AFM Bucureşti. Irevocabilă.