S* R**** C** I**** S**
Intimat ReclamantA************ F********** P****** A C****** N******* P*** D******* G******* A F********* P****** S****
Recurent PârâtA************ F******* P***** M**** - M********* M******* B********
Intimat Chemat în garanţieRespinge recursul declarat de DGFP SJ
Hotarare 438/2014 din 20.01.2014