Judgment of the General Court (First Chamber) of 20 September 2023.#Kingdom of Spain v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Spain – Voluntary coupled support in the animal sector – Treatment of late notifications – Adjustments – Conditions under which permissible – Second subparagraph of Article 53 (4) of Delegated Regulation (EU) No 6 39/2014 – Administrative penalties – Article 31 of Delegated Regulation (EU) No 6 40/2014 – Proportionality – Principle of non‑ discrimination – Sufficient quality of the on-the-spot checks – Article 34 (3) to (5) of Implementing Regulation (EU) No 8 09/2014.#Case T-450/21.