Setting aside of an administrative act with continuing effect on a change of circumstances

(1) Insofar as a material change occurs in the factual or legal circumstances that existed at the time an administrative act with continuing effect was issued, the administrative act must be set aside with effect for the future. The administrative act should be set aside with effect from the point in time of the change of circumstances insofar as 1. the change occurs in favour of the person concerned; 2. the person concerned has intentionally or through gross negligence failed to comply with a duty, prescribed by legal provision, to communicate material changes of circumstances disadvantageous to him or her; 3. income or assets have, after the application was made or the administrative act was issued, been obtained that would have led to the lapse or reduction of the claim; or 4. the person concerned knew, or did not know because he or she breached the required care to a particularly serious degree, that the claim arising from the administrative act had, by operation of law, come to be suspended, or had lapsed in whole or in part. The point in time of the change of circumstances is deemed, in cases in which income or assets are to be set off against an earlier period under the special parts of this Code, to be the beginning of the set-off period.
(2) The administrative act must also be set aside in the individual case with effect for the future where the competent supreme federal court of justice, in settled case law, subsequently interprets the law differently from the authority at the time the administrative act was issued, and this operates in favour of the person entitled; section 44 remains unaffected.
(3) Where an unlawful beneficial administrative act cannot be withdrawn under section 45, and a change under subsection (1) or (2) has occurred in favour of the person concerned, the benefit to be newly determined may not exceed the amount that results, as to its amount, without regard to the finality of the earlier act. The first sentence applies correspondingly insofar as a lawful beneficial administrative act is based on an unlawful beneficial administrative act that cannot be withdrawn under section 45.
(4) Section 44(3) and (4), section 45(3), third to fifth sentences and (4), second sentence apply correspondingly. Section 45(4), second sentence does not apply in the case of subsection (1), second sentence, no. 1.