1. 

Judicial proceedings — Application initiating proceedings — Formal requirements — Identification of the subject-matter of the dispute — Brief summary of the pleas in law on which the application is based — General reference to documents annexed to the application — Inadmissibility (Rules of Procedure of the General Court (1991), Art. 44(1)(c)) (see paras 32-35)

2. 

Agriculture — EAGGF, EAGF and EAFRD financing — Clearance of accounts — Disallowance of expenses arising from irregularities in applying EU rules — Challenge by the Member State concerned — Burden of proof — Shared by the Commission and the Member State (Council Regulation No 1290/2005, Art. 31) (see paras 39, 40)

3. 

Agriculture — EAGGF, EAGF and EAFRD financing — Clearance of accounts — Disallowance of expenses arising from irregularities in applying EU rules — Assessment of losses suffered by the funds — Irregular expenses not capable of being determined with sufficient precision — Assessment based on flat-rate corrections — Lawfulness — No breach of principle of proportionality (Council Regulation No 1290/2005, Art. 31) (see paras 43-45, 48, 54)

4. 

EU law — Principles — Proportionality — Scope (Art. 5(4) TEU) (see para. 51)

5. 

Agriculture — EAGGF, EAGF and EAFRD financing — Clearance of accounts — Disallowance of expenses arising from irregularities in applying EU rules — Financial correction — Cumulation of analytical and flat-rate corrections — Lawfulness — Conditions (Council Regulation No 1290/2005, Art. 31(2)) (see paras 69, 70)

6. 

Agriculture — EAGGF, EAGF and EAFRD financing — Clearance of accounts — Period capable of being the subject-matter of a financial correction — Period subsequent to the date of the written communication of the results of the checks — Lawfulness — Conditions (Council Regulations No 1290/2005, Art. 31(4)(a), and No 885/2006, Art. 11(3)) (see paras 94-97)

7. 

EU law — Principles — Rights of defence — Scope (see para. 101)

1. 

Dismisses the action;

2. 

Orders the Kingdom of Spain to bear its own costs and to pay the costs incurred by the European Commission;

3. 

Orders the Republic of Latvia to bear its own costs.