33In the fifth place, it is possible to rebut the presumption of director liability resulting from manifest mismanagement, which applies only in the event of a failure to comply with the notification obligation, provided that the director in question establishes first that that failure is not attributable to him or her. That latter condition is not applicable as regards a former director who was no longer exercising any functions on the date of expiry of the notification period, with that person being able to rebut the presumption of manifest mismanagement in respect of the period covered by the VAT declaration, without being required to establish first that the failure to comply with the notification obligation was not attributable to him or her.