Case C-361/19: Judgment of the Court (Fourth Chamber) of 27 January 2021 (request for a preliminary ruling from the College van Beroep voor het bedrijfsleven — Netherlands) — De Ruiter vof v Minister van Landbouw, Natuur en Voedselkwaliteit (Reference for a preliminary ruling — Common agricultural policy — Support scheme for farmers — Regulation (EU) No 1306/2013 — Article 97(1) and Article 99(1) — Direct payments — Reductions and exclusions in the event of non-compliance with the cross-compliance rules — Determination of the year to be taken into account in order to calculate the percentage reduction — Proportionate, effective and dissuasive penalties — Implementing Regulation (EU) No 809/2014 — Article 73(4), first subparagraph, point (a))