Opinion of Advocate General Saugmandsgaard Øe delivered on 3 September 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.#Case C-404/19 P.