Judgment of the General Court (Fourth Chamber) of 18 January 2023.#Romania v European Commission.#EAGGF and EAFRD – Expenditure excluded from financing – Expenditure incurred by Romania – National rural development programme 2007-2013 – Methods for calculating the rates of support relating to sub-measure ‘1a’ of Measure 215 – Welfare payments for ‘fattening pigs’ and ‘gilts’ – Increase of at least 10% of the available space allocated to each animal – Obligation to state reasons – Legitimate expectations – Legal certainty – Legal classification of the facts – Article 12(6) and (7) of Delegated Regulation (EU) No 907/2014 – Guidelines on the calculation of the financial corrections in the framework of the conformity and financial clearance of accounts procedures.#Case T-33/21.