Case T-49/17: Judgment of the General Court of 7 May 2019 — Spain v Commission (EAGF and EAFRD — Expenditure excluded from financing — Financial corrections — Meaning of ‘producer’ — Investments made outside the premises of a producer organisation — Checks carried out before the approval of an operational programme — Check carried out in the authorisation of expenditure — Single financial correction — Flat-rate financial correction — Proportionality — Duty to state reasons)