S********* S*********** D** Î********* T****
Intimat ReclamantL***** T******* "***** M*****
Intimat PârâtI************ Ş***** J******* C***
Recurent PârâtM********* E********* C********** T********** Ş* S********
Intimat PârâtM********* F********* P****** - D*** C***
Intimat PârâtAdmite excepţia lipsei calităţii procesuale pasive invocată de Ministerul Finantelor Publice.