D******* R******** P***** A***** Ş* O********* V***** C******
RecurentS* Z** S**
Intimat PetentA****** N******** D* A*********** F****** - D******* G******* A F********* P****** A****
Recurent IntimatD******* R******** P***** A***** S* O********* V***** A****
IntimatD******* R******** P***** A***** Ş* O********* V***** C****** P***** A********** N******** A V******
Recurent IntimatRespinge ca tardive recursurile formulate de ANV şi DRAOV, şi ca nefondat recursul formulat de ANAF-DGFP. Irevocabilă.