The father of a child with severe disabilities had moved out of a third-floor flat with his family to move into a newly purchased house. The difficult accessibility of the flat for the child put a considerable strain on the family’s living situation. As a result, the child’s father filed an application for tax exemption based on a paragraph in Croatian tax law that allows such exemptions when a new dwelling is purchased because the previous one did not meet a certain “need”. After the father’s application was rejected, he went to court. The full facts of the case can be found here. The judgment of the ECtHR confirms the legal understanding of the ECJ's judgments.