D******* G******* A F********* P****** S******
Recurent PârâtC****** P****
Intimat ReclamantA************ F********* P****** C******* R******
Intimat PârâtA************ F******* P***** M****
Recurent PârâtRespinge ca nefondat recursul declarat de AFM. Respinge ca tardiv recursul declarat de DGFP. Irevocabilă.