L**** S**** O*****
Intimat ReclamantD******* R******** G******* A F********* P****** C*** P***** D******* G******* A F********* P****** B**************
Intimat PârâtA************ J******** A F********* P****** B************** P***** A************ F********* P****** B*******
Recurent PârâtA************ F******* P***** M****
Intimat Chemat în garanţieRespinge recursul formulat de pârâta ANAF – DGRFP Cluj-Napoca, pentru AJFP Bistriţa-Năsăud.
Hotarare 863/2015 din 23.01.2015