D******* G******* R******** A F********* P****** C*** N***** Î* N*** P****** Ş* Î* N***** A************* J******* A F********* P****** S****
Recurent PârâtS*** M******** T******* A*** S*****
Intimat ReclamantA************ F********* P****** A O******* J****
Intimat PârâtA************ F******* P***** M****
Intimat Chemat în garanţieS*** M******** T******* A*** S**** P*** A************ J******* V********** L*********** I****
Recurent ReclamantRespinge recursurile declarate de reclamanta SC M.T.A. SRL şi pârâta DGRFP CLUJ-NAPOCA.
Hotarare 8400/2014 din 20.10.2014