Ireland argues that the National Development Plan is a high-level policy document outlining the Government's investment strategies and priorities and that therefore the National Development Plans 2000-06 and 2007-13 have no legal effect constituting a substantial change under Article 1(c) of Regulation (EC) No 659/1999.
Selon l'Irlande, le financement de la formation aux questions de handicap a un caractère social, puisqu'il vise à promouvoir la mobilité des personnes handicapées.