S******* S***** - N**** P*** R*********** L****
IntimatM********* F********* P****** - A****** N******** D* A*********** F******* - D** R****** B*****
ApelantM********* F********* P****** - A****** N******** D* A*********** F******* - D********* B****** A*** M****
ApelantAdmite excepţia tardivităţii apelului. Respinge ca fiind tardiv apelul formulat de DGRFP Braşov - AJFP Mureş.
Hotarare 672/2014 din 22.12.2014