D******* G******* R******** A F********* P****** C*** N***** Î* N*** P****** Ş* Î* N***** A************* J******* A F********* P****** S****
Recurent PârâtA************ J******** A F********* P****** S**** P*** D******* G******* R******** A F********* P****** C*** N*****
Recurent PârâtS***** L****** Z****
Intimat ReclamantA************ F********* P****** A M*********** Z****
Intimat PârâtA************ F******* P***** M*************** M*******
Intimat Chemat în garanţieRespinge recursul declarat de DGRFP CLUJ-N.
Hotarare 8634/2014 din 27.10.2014