A************ F********* P****** A M*********** B*******
IntimatO****** R********** C********* D* P* L**** T********* B**************
Intimat ReclamantS* A***** V***** S** B*******
Intimat PârâtD******* G******* A F********* P****** B******* N*****
Recurent PârâtA****** N******** D* A*********** F******
Intimat PârâtRespinge recursul declarat de DGFP Bistriţa-Năsăud.
Hotarare 7343/2013 din 19.06.2013