Judgment of the Court (Third Chamber) of 16 November 2023.#IB v Regione Lombardia and Provincia di Pavia.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Common agricultural policy – Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF) – Community aid scheme for forestry measures in agriculture – Regulation (EEC) No 2080/92 – Article 4 – Implementation of the aid scheme by the Member States by means of multiannual programmes – Protection of the Union’s financial interests – Regulation (EC, Euratom) No 2988/95 – Article 1 – Concept of ‘irregularity’ – Article 2 – Effective, proportionate and dissuasive nature of administrative measures and penalties – Article 4 – Withdrawal of the wrongly obtained advantage – Detailed rules for applying the integrated administration and control system for certain European Union aid schemes – National legislation providing for disqualification from receiving aid and repayment of the sums received in the event that irregularities are found – Principle of proportionality.#Case C-196/22.