P****** M**** L* C****** A***** T***** I*** A*****
Intimat ReclamantS******** F***** M******** O******
Intimat PârâtA************ F******* P***** M**** B********
Intimat PârâtD******* G******* R******** A F********* P****** T********************** J******** A F********* P****** H********
Recurent PârâtAdmis recursul DGRFP. Admis excepţia lipsei calităţii procesuale pasive a DGRFP. Casat cu trimitere spre rejudecare.
Hotarare 4955/2014 din 17.06.2014