40Next, Article 59 of that directive includes, in the regime liability in the case of unauthorised transactions, a mechanism for the burden of proof which is favourable to the payment service user. In essence, the burden of proof lies with the payment service provider, who must prove that the transaction has been authenticated, accurately recorded and entered in the accounts. In practice, the system of proof set by that Article 59 leads, once the notification laid down in Article 58 of that directive has been carried out within the period prescribed therein, to make the payment service provider subject to an immediate repayment obligation, in accordance with Article 60(1) of that directive.
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