S** A********** S**
IntimatA************ F********* P****** B*******
RecurentD******* F********* P****** B**************
RecurentA************ F******* P***** M****
Chemat în garanţieS***** S****** I***
IntervenientRespinge recursul declarat de AFP Bistriţa, DGFP Bistriţa-Năsăud.