D********* C*********** P*** A******* M******** P***** S******** F***** O******** T** L**** ( F**** A** T** L*****
Recurent PârâtA************ F******* P***** M****
Intimat PârâtB**** P****
Intimat ReclamantRespinge ca tardiv recursul formulat de pârâta AJFP Maramureş, pentru DGRFP Cluj-Napoca.
Hotarare 11160/2014 din 12.12.2014