Tax on production and net import subsidies consist of compulsory, unrequited payments, in cash or in kind, which are levied by public administrations, or by the Institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production (D2) minus subsidies (D3), which is to say current unrequited payments which public administrations or the Institutions of the European Union make to resident producers, with the objective of influencing their levels of production, their prices or the remuneration of the factors of production.