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IntimatD******* G******* A F********* P****** B**************
Recurent PârâtA************ F********* P****** B*******
Recurent PârâtA************ F******* P***** M****
Intimat PârâtRespinge recursurile declarate de DGFP Bistriţa-Năsăud şi AFP Bistriţa.