Hello,
The cart view respect your display configuration, and you choose to display product price WITHOUT taxes, and so If add your taxes to your subtotal, I get this :
319.32 + 61.05 (21% of 319.32 Euro) = 386.37 Euro.
As you know, a discount or a coupon have to calculated from the total price (with taxes), then :
20% of 386.37 Euro = 77.275 Euro
so I guess that you activated the round price option, and so calculation are good, the point is display options.
Maybe display both, price without & with taxes would be a good compromise and more understandable.
Hope this will help you.
Regards