D******* R******** A F********* P****** C*** P*** A************ J******** A F********* P****** M********
Recurent PârâtS******** F***** O******** B*** M***
Intimat PârâtA************ F******* P***** M****
Intimat PârâtM****** V*****
Intimat ReclamantRespinge recursul declarat de DGRFP Cluj-Napoca.
Hotarare 8397/2014 din 20.10.2014