D******* G******* A F********* P****** B**************
Recurent PârâtA************ F********* P****** A M*********** B*******
Recurent PârâtU*** V************
Intimat ReclamantA************ F******* P***** M****
Intimat Chemat în garanţieRespinge recursurile declarate de DGFP BN şi AFP Bistriţa