D*** B************** Î* N***** A************ F********* P****** A O******* N*****
Recurent PârâtA******* L******* I*****
Intimat ReclamantA************ F********* P****** A O******* N***** P*** D*** B**************
Recurent PârâtA************ F******* P***** M****
Intimat PârâtRespinge recursul declarat de DGFP Bistriţa-Năsăud.
Hotarare 7029/2014 din 24.09.2014