M***** V*****
Intimat ReclamantD******* G******* A F********* P****** M******** P*** A** S****************
Recurent PârâtA************ F******* P***** M****
Intimat PârâtA************ F********* P****** S****** M********
PârâtRespinge recursul declarat de către pârâta Direcţia Generală a Finanţelor Publice prin A************ F********* P****** S****** M********.