On 23 September 2009, the European Commission allowed Polish authorities to grant regional aid to the Dell Products (Poland) Sp. z o.o. The aid worth EUR 54.5 million (PLN 159.92 million) was used to build a new production line for desktops, notebooks and servers in the Lodzkie region. The total cost of the project amounts to EUR 189.58 million.
 
The beneficiary is the Polish subsidiary of the Dell Inc. of the United States producing personal computers, servers, smartphones televisions and peripherals.
 
The aid will be granted to Dell Products Poland in the form of:

• "a grant for initial investment (PLN 94.64 million),
• a grant for job creation (PLN 54.08 million),
• a 55% reduction of the Lodz Special Economic Zone management fees payable by Dell Poland during the period 2007-2017 equivalent to PLN 6.2 million in nominal value,
• costs for the relocation of the energy supply line outside the plot of land belonging to Dell Poland of PLN 5 million in nominal value" (para. 16, letter from the EC to Poland, Brussels 23.9.20009).

Furthermore, through Commission Regulation No 1628/2006 of October 2006, the beneficiary company was granted tax exemptions worth PLN 56.445 million in the form of:

• "an exemption from corporate income tax for the period 2008-2018 '...' equivalent to a maximum of PLN 46.945 million in nominal value,
• an exemption from property tax for the period 2008-2017 '...' equivalent to PLN 9.5 million in nominal value." (para. 16)

 
In total, the beneficiary shall receive aid between 2009 and 2017 worth PLN 216.365 million.
 
A state measure in the GTA database is assessed solely in terms of the extent to which its implementation affects the extent of discrimination against foreign commercial interests. The subsidy recipient produces internationally tradable goods. On this metric, the state aid proposed here is discriminatory.