D******* G******* R******** A F********* P****** C********** P*** A************ J******** A F********* P****** M********
RecurentS******** F***** O******** T** L**** (***** A************ F********* P****** T** L*****
Intimat PârâtA************ F******* P***** M****
Intimat PârâtV*** V****
Intimat ReclamantA************ J******** A F********* P****** M******** (***** D******* G******* A F********* P****** M*********
Intimat PârâtRespinge recursul declarat de recurent DGRFP Cluj.
Hotarare 8406/2014 din 20.10.2014