Court dismisses appeal against tax authority's recovery of housing allowance overpayments due to lack of special circumstances.

The Council of State upheld the lower court's decision confirming the tax authority's right to recover housing allowance overpayments. The appellant argued that the recovery violated principles of proportionality and equality due to complex regulatory changes and personal difficulties. The court rejected these claims, noting that the appellant had sufficient savings to repay the amounts without falling below the subsistence minimum and that the regulatory changes did not constitute special circumstances warranting exemption.