S******* V*******
Intimat ReclamantD******* G******* A F********* P****** B************** Î* N***** A** A M***********
Recurent PârâtA************ F********* P****** A M*********** B******* P*** D*** B**************
Recurent PârâtRespinge recursul declarat de DGFP Bistriţa-Năsăud.
Hotarare 7360/2014 din 01.10.2014