D******* G******* R******** A F********* P****** C*** N***** P*** A************ J******** A F********* P****** M********
Recurent PârâtA************ F********* P****** S****** M********
Intimat PârâtA************ F******* P***** M****
Intimat Chemat în garanţieH**** A***** F******
Intimat ReclamantRespinge recursurile declarate de DGRFP Cluj-Napoca.
Hotarare 8403/2014 din 20.10.2014