C****** L***
Intimat ReclamantD******* R******** G******* A F********* P****** C*** P** D*** B************** P*** A*** B*
Recurent PârâtA************ J******** A F********* P****** B************** P***** A************ F********* P****** C***** P***** B********
Intimat IntimatA************ F******* P***** M****
Intimat Chemat în garanţieD******* R******** G******* A F********* P****** C*** P** D*** B**************
Intimat PârâtRespinge recursul formulat de pârâta ANAF – DGRFP Cluj-Napoca, pentru AJFP Bistriţa-Năsăud.
Hotarare 860/2015 din 23.01.2015