O**** A****** O******
Intimat ReclamantS******** F***** M******** B***
Intimat PârâtA************ F******* P***** M**** B********
Chemat în garanţieA************ F******* P***** M**** B********
Intimat PârâtD******* G******* R******** A F********* P****** T********************** J******** A F********* P****** H********
RecurentAdmis recursul DGRFP. Casat cu trimitere spre rejudecare.
Hotarare 4957/2014 din 17.06.2014