A****** N******** D* A*********** F******
RecurentS* S******* G****
Intimat ReclamantA************ F********* P****** A*** I****
Recurent PârâtA************ F******* P***** M**** B********
Intimat PârâtD******* G*** D* A*********** A A****** C************
Intimat PârâtAdmite recursul ANAF pt. lipsa calităţii procesuale pasive. Respinge recursul AFP.
Hotarare 731/2013 din 30.01.2013