O***** N**************
Intimat ReclamantD******* R******** G******* A F********* P****** C*** P*** A******* B* P***** D******* G******* A F********* P****** B**************
Intimat PârâtA************ J******** A F********* P****** B**************
Recurent PârâtD******* R******** G******* A F********* P****** C*** P***** D******* G******* A F********* P****** B**************
Intimat PârâtA************ F******* P***** M****
Intimat Pârât - Chemat în garanţieRespinge ca tardiv recursul formulat de pârâta DGRFP Cluj-Napoca, prin AJFP Bistriţa-Năsăud.
Hotarare 11135/2014 din 12.12.2014