S********* I********** A* Î************ P************* T****
Recurent RECLAMANTL***** T******* I***
Intimat PARATI************ Ş***** J********
Intimat PARATM********* E****************************** Ş* S********
Intimat PARATM********* F********* P*********** D*** T****
Recurent PARATRespins recursul declarat de reclamant. Respinge ca tardiv declarat recursul pârâtului Ministerul Finanţelor Publice. Irevocabilă.
Hotarare 2706/2013 din 14.11.2013