D******* R******** A F********* P****** C*** P*** A************ J******** A F********* P****** M********
Recurent PârâtA************ F********* P****** S****** M********
Intimat PârâtA************ F******* P***** M****
Intimat PârâtS* S******* S**
Intimat ReclamantRespinge recursul declarat de DGRFP Cluj.
Hotarare 7753/2014 din 13.10.2014