Case C-79/23,  Kaszamás : Judgment of the Court (Seventh Chamber) of 18 April 2024 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – FJ v Agrárminiszter (Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes for farmers – Regulation (EC) No 1122/2009 – Single area payment scheme – Article 58 – Reductions and exclusions applicable in the event of over-declarations – Penalty for over-declaration exceeding 50% of the area determined – Recovery of the amount of the penalty during the three calendar years following the calendar year of the finding – Concept of ‘finding’ – Control report finding irregularities in the aid application concerned)