Case T-33/21: Judgment of the General Court of 18 January 2023 — Romania v Commission (EAGGF and EAFRD — Expenditure excluded from financing — Expenditure incurred by Romania — National rural development programme 2007-2013 — Methods for calculating the rates of support relating to sub-measure ‘1a’ of Measure 215 — Welfare payments for ‘fattening pigs’ and ‘gilts’ — Increase of at least 10 % of the available space allocated to each animal — Obligation to state reasons — Legitimate expectations — Legal certainty — Legal classification of the facts — Article 12(6) and (7) of Delegated Regulation (EU) No 907/2014 — Guidelines on the calculation of the financial corrections in the framework of the conformity and financial clearance of accounts procedures)