D*** B************** Î* N***** A************* F********* P****** A O******* N*****
RecurentR*** D**** M****
Intimat ReclamantA************ F********* P****** A O******* N***** P*** D*** B**************
Recurent PârâtRespinge recursul declarat de DGFP Bistriţa-Năsăud.
Hotarare 7359/2014 din 01.10.2014