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annul Commission Implementing Decision (EU) 2024/2879 of 13 November 2024 (OJ L, 2024/2879, p. 1), insofar as it is addressed to the Kingdom of the Netherlands and for the financial year 2021 an amount of EUR 20 793 658,03 relating to expenditure incurred by accredited paying agencies of the Member States charged to the European Agricultural Guarantee Fund is declared, withdrawn from Union financing;

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order the European Commission to pay the costs.

1.

First plea in law: the obligation to state reasons has not been fulfilled, in that the reason for the contested decision does not refer to the ground that the European Commission considers relevant under Article 54(5) of Regulation No 1306/2013, (1) since the decision is based on Article 54(5)(b) of that regulation, although the factual history shows, inter alia, that the Commission bases its decision exclusively on Article 54(5)(c) of that regulation.

2.

Second plea in law: the contested decision is based on the incorrect application of Article 54(5)(c) of Regulation No 1306/2013:

3.

Third plea in law: the contested decision is inaccurate or unreasonable because no extension of the recovery period under the third subparagraph of Article 54(2) of Regulation No 1306/2013 was permitted in 2021, with the result that the measures taken by the Netherlands authorities after 2021 have been discarded.