Ş**** I***
Intimat ReclamantD******* G******* R******** A F********* P****** B***** P*** M******* A*** S****
Recurent Pârât************* J******** A F********* P****** S****
Recurent Pârâtadmite recursul AJFPS pt lipsa calitatii procesuale pasive, respinge recursul DGRFP
Hotarare 4454/2014 din 30.05.2014