S*** N*** F***** S***** F**** D* J**
Intimat ReclamantD******* G******* R******** A F********* P****** C*** N***** Î* N*** P****** Ş* Î* N***** A************* J******* A F********* P****** S****
Recurent IntimatA************ F******* P***** M****
Intimat Chemat în garanţieRespinge recursul declarat de DGRFP Cluj-Napoca.
Hotarare 8398/2014 din 20.10.2014