In the execution and unitary application of art. 137 par. (1) letter a) of the Fiscal Code and of point 18 par (1) of Methodological Norms for the application of Title VI “Value Added Tax, the base for taxation of VAT does not include subventions for the improvement of the quality and hygiene of milk cow, granted under EGO no. 123/2006 for approving granting of the financial support to agriculture producers from the vegetal, zoo-technical, land improvements and the organization and systematization of the territory and of Order no. 850/2006 for approving the Methodological Norms on granting of financial support for activities from vegetal, zoo-technical, land improvements and the organization and systematization of the territory, as well of the conditions of eligibility, as amended and supplemented.