(1) If a payment service user denies having authorised an executed payment transaction or claims that a payment transaction was not correctly executed, it is for the payment service provider concerned to prove that the transaction was authenticated, accurately recorded, entered in the accounts and not affected by a technical breakdown or some other error or failure.
(2) If a payment service user denies having authorised an executed payment transaction, the use of a payment instrument recorded by the payment service provider is not in itself necessarily sufficient to prove either that the payment transaction was authorised by the payer or that the payer acted fraudulently or intentionally or failed, because he or she acted with gross negligence, to fulfil one or more of his or her obligations under Regulation 70.