Case T-501/22: Judgment of the General Court of 7 February 2024 — Austria v Commission (EAGF and EAFRD — Expenditure excluded from financing — Expenditure incurred by Austria — Reduction coefficient — Article 24(6) of Regulation (EU) No 1307/2013 — Article 30(7)(b) of Regulation No 1307/2013 — Article 52(4)(a) of Regulation (EU) No 1306/2013 — Obligation to state reasons)