Case C-175/23, Obshtina Svishtov: Judgment of the Court (Eighth Chamber) of 4 October 2024 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo – Bulgaria) – Obshtina Svishtov v Rakovoditel na Upravlyavashtia organ na Operativna programa Regioni v rastezh 2014-2020 (Reference for a preliminary ruling – Own resources of the European Union – Protection of the financial interests of the European Union – Regulation (EU) No 1303/2013 – Article 2(36) – Concept of irregularity – Article 143(2) – Prejudice caused to the budget of the European Union by charging an unjustified item of expenditure – Determination of the applicable financial correction rate – Scale of flat-rate correction rates – Principle of proportionality)