Case C-457/24 P: Judgment of the Court (Fourth Chamber) of 5 March 2026 – Romania v European Commission (Appeal – Common Agricultural Policy (CAP) – European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) – Implementing Decision (EU) 2021/2020 – Expenditure excluded from European Union financing – Expenditure incurred by Romania – Regulation (EU) No 1306/2013 – Article 52 – Conformity clearance procedure – Implementing Regulation (EU) No 908/2014 – Article 34 – Change in the legal basis of the European Commission’s proposals for financial corrections – Possibility for the Member State concerned to make its views on those proposals known in a meaningful way – Concept of external factor – Regulation (EU) No 1307/2013 – Article 44 – Diversification requirements – Confusion between set-aside land and temporary grassland – Implementing Regulation (EU) No 809/2014 – Article 35 – Increase in the control rate – Concept of significant non-compliance)