Case T-495/21: Judgment of the General Court of 24 January 2024 — Spain v Commission (EAGF and EAFRD — Expenditure excluded from financing — Expenditure incurred by Spain — Financial corrections — Key controls — Cross-checks and updating of the SIGPAC — Article 5 of Delegated Regulation (EU) No 640/2014 — Articles 28 and 29 of Implementing Regulation (EU) No 809/2014 — Manifest error of assessment — On-the-spot checks — Flat-rate correction covering all the deficiencies found — Article 12 of Delegated Regulation (EU) No 907/2014 — Guidelines on the calculation of financial corrections)