H****** S***** I***
Intimat ReclamantD******* G******* A F********* P****** A J******** B**************
Intimat PârâtA************ F********* P****** A O******* N***** P*** D******* G******* A F********* P****** A J******** B**************
Recurent PârâtA************ F******* P***** M****
Intimat Chemat în garanţieRespinge recursul declarat de DGFP Bistriţa Năsăud
Hotarare 3181/2013 din 14.03.2013