D******* G******* A F********* P****** A J******** S****
RecurentN**** V*****
IntimatD*** S**** I* N***** A************ F********* P****** A M*********** Z****
RecurentA************ F******* P***** M**** - M********* M*******
Chemat în garanţieRespinge recursul declarat de DGFP SJ
Hotarare 804/2013 din 24.01.2013