D******* G******* R******** A F********* P****** C*** N***** Î* N*** P****** Ş* Î* N***** A************* J******* A F********* P****** S****
RecurentS* C******* S**
Intimat ReclamantA************ F********* P****** A M*********** Z****
Intimat PârâtA************ F******* P***** M****
Intimat Chemat în garanţieA************ F********* P****** P***** C************ M******* S****
Intimat PârâtRespinge recursul declarat de recurent DGRFP Cluj.
Hotarare 8407/2014 din 20.10.2014