O****** L*****
Intimat ReclamantA************ F********* P****** A M*********** B**************
Recurent PârâtD******* G******* A F********* P****** A J******** B**************
Recurent PârâtA************ F******* P***** M****
Recurent Chemat în garanţieAdmite recursul declarat de DGFP Bistriţa-Năsăud, AFP Bistriţa, AFM Bucureşti.