B* L****** T*********** I** S*
RecurentM****** A******** D******* G******* D* A*********** A M****** C************ B********
Chemat în garanţieC***** D***** P*** D******* R********* D* D****** S* P***** C******
IntimatA****** N******** D* A*********** F******
RecurentAdmite recursul ANAF. Respinge recursul declarat de B* L****** T*********** I** S*