Case T-450/21: Judgment of the General Court of 20 September 2023 — Spain v 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 639/2014 — Administrative penalties — Article 31 of Commission Delegated Regulation (EU) No 640/2014 — Proportionality — Principle of non-discrimination — Sufficient quality of the on-the-spot checks — Article 34(3) to (5) of Implementing Regulation (EU) No 809/2014)