S* P****** Q******* S****** S*** C* S***** P******** A*** L* A** P*** A****
Intimat ReclamantA************ J******** A F********* P****** H********
Recurent PârâtA************ F******* P***** M****
Intimat PârâtD******* G******* R******** A F********* P****** T******** - A************ J******** A F********* P****** H********
Recurent PârâtAdmis recursul DGRFP. Casat în parte. Admis excepţia lipsei calităţii procesuale pasive a DGRFP.
Hotarare 4961/2014 din 17.06.2014