Case C-404/19 P: Judgment of the Court (Fourth Chamber) of 17 December 2020 — French Republic v European Commission (Appeal — European Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD) — Implementing Decision (EU) 2017/2014 — Expenditure excluded from EU financing — Expenditure incurred by the French Republic — 100 % flat-rate correction — Proportionality — European Commission Guidelines on the calculation of the financial corrections in the framework of the conformity and financial clearance of accounts procedures)