D******* G******* R******** A F********* P****** C*** N***** P*** A************ F********* P****** S****** M********
Recurent PârâtA************ J******** A F********* P****** M********
Intimat PârâtA************ F******* P***** M****
Intimat Chemat în garanţieS* V***** I**** S**
Intimat ReclamantRespinge recursul declarat de DGRFP CLUJ-NAPOCA.
Hotarare 7769/2014 din 13.10.2014