V********** I***
Intimat ReclamantS***** I****
Intimat ReclamantV*** I*****
Intimat ReclamantM******* F*********
Intimat ReclamantD******* G******* A F********* P****** H******* - Î* R************ S******* R**** P*** M********* F********* P******
Recurent PârâtRespinge ca nefondat recursul declarat de Statul Român, prin DGFP Harghita. Irevocabilă.