S* R*** P*** S**
Recurent ReclamantD******* G******* R******** A F********* P****** C*** N***** P*** A************ J******** A F********* P****** S*** M***
Recurent PârâtRespinge ca inadmisibil recursul SC R P SRL. Respinge ca neintemeiat recursul DGRFP Cluj Napoca.
Hotarare 107/2014 din 21.02.2014