Case T-239/17: Judgment of the General Court of 7 May 2019 — Germany v Commission (EAGF and EAFRD — Expenditure excluded from financing — Expenditure incurred by Germany — Flat-rate financial correction applied due to insufficient frequency of key controls — Obligation to calculate interest and record it in the accounts annually — Articles 31 and 32 of Regulation (EC)No 1290/2005 — Article 6(h) of Regulation (EC) No 885/2006 — Obligation to state reasons — Proportionality)