Judgment of the Court (Fourth Chamber) of 27 January 2021.#De Ruiter vof v Minister van Landbouw, Natuur en Voedselkwaliteit.#Request for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#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).#Case C-361/19.