D******* G******* R******** A F********* P****** C*** N***** P*** A************ J******** A F********* P****** M********
Recurent PârâtA************ F********* P****** V**** D* S** P***** A** B****
Intimat PârâtA************ F******* P***** M****
Intimat Chemat în garanţieŞ***** V*****
Intimat ReclamantRespinge recursul declarat de DGRFP CLUJ-NAPOCA.
Hotarare 7765/2014 din 13.10.2014