Case T-19/18: Judgment of the General Court of 22 January 2020 — Lithuania v Commission (EAGF and EAFRD — Expenditure excluded from financing — Expenditure incurred by Lithuania — One-off and flat-rate financial corrections — Rural development — Cross-compliance control system — Administrative control — On-the-spot check — Quality of the checks — Quality of the applicants — Artificial conditions — Reasonableness of the costs — Expenditure incurred through projects — Risk analysis — Risk factors — Tolerance regarding penalties which is not provided for under EU legislation — Assessment and penalty system which is too lenient — Annual statistical control data)