Judgment of the General Court (First Chamber) of 20 September 2023.#Italian Republic v European 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 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.#Case T-516/21.