Opinion of Advocate General Kokott delivered on 30 November 2023.#SB v Agrárminiszter.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Agriculture – Common Agricultural Policy – Regulation (EU) No 1307/2013 – Article 52 – Delegated Regulation (EU) No 639/2014 – Article 53(1) – Definition of eligibility criteria for coupled support measures – Competence of the Member States – Delegated Regulation (EU) No 640/2014 – Points 16 and 18 of the second subparagraph of Article 2(1) – Distinction between ‘declared animals’ and ‘animals determined’ – Article 30(3) – Support calculated on the basis of animals determined – Article 31(1) to (3) – Administrative penalties for non-compliance among declared animals – Application for coupled support linked to the keeping of suckler cows – Calving rate set in national regulations not reached by all declared animals – Rate achieved by a smaller number of those animals – National practice refusing support.#Case C-538/22.