A decision issued by the Chairman of the IDA on 30 April 2004 approving the March 2004 restructuring plan for Gdańsk Shipyard did not fulfil the procedural and substantive requirements to qualify as a restructuring decision and thus did not constitute a legally binding decision to award aid.
IDA esimehe 30. aprilli 2004. aasta otsus, millega kiidetakse heaks Gdański laevatehase 2004. aasta märtsi ümberkorralduskava, ei vastanud ümberkorralduskavale esitatavatele menetluslikele ja sisulistele nõuetele ning seega ei olnud tegemist õiguslikult siduva abi andmise otsusega.