44According to the Court’s consistent case-law, moreover, the taxable person’s legitimate expectations attract the protection provided for in that article only if it was the competent authorities ‘themselves’ which created the basis for those expectations. Thus, only errors attributable to acts of the competent authorities create entitlement to the waiver of subsequent recovery of customs duties (see, to that effect, judgments in Mecanarte, C‑348/89, EU:C:1991:278, paragraphs 19 and 23, and Agrover, C‑173/06, EU:C:2007:612, paragraph 31).
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