Case T-516/21: Judgment of the General Court of 20 September 2023 — Italy v Commission (EAGF and EAFRD — Expenditure excluded from financing — Expenditure incurred by Italy — Voluntary coupled support in the beef and milk sectors — Treatment of late notifications — Adjustments — Conditions under which permissible — Second subparagraph of Article 53(4) of Commission Delegated Regulation (EU) No 639/2014 — Administrative penalties — Article 31 of Delegated Regulation (EU) No 640/2014 — Proportionality — Equal treatment — System for the identification and registration of bovine animals — Time limit for notification to the competent authority — Article 2 and Article 7(1) of Regulation (EC) No 1760/2000)