Case C-196/22, Regione Lombardia and Provincia di Pavia (Reforestation measures): Judgment of the Court (Third Chamber) of 16 November 2023 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — IB v Regione Lombardia and Provincia di Pavia (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)