45However, it cannot be deduced from the wording of Article 66, as the Commission points out, that the reduction should be calculated on the amount of direct payments that has been, or will be, received in the calendar year of that finding. In that regard, it must be recalled that an implementing regulation adopted on the basis of an enabling provision in the basic regulation may not derogate from the provisions of that regulation, to which it is subordinate (judgment of 2 March 1999, Spain v Commission, C‑179/97, EU:C:1999:109, paragraph 20). Thus, the wording of Article 66(1) cannot be interpreted as meaning that it calls into question the link between the farmer’s behaviour which gave rise to the penalty and that penalty, in derogation from the basic rule laid down in Article 6(1) of Regulation No 1782/2003 that non-compliance with cross-compliance rules leads to a reduction or cancellation of direct payments granted or to be granted in the calendar year in which the non-compliance occurred.
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