Without prejudice to the provisions of the second and third paragraphs of Article L. 133-21 and Article L. 133-24, where a payment order is initiated by the payer via a payment service provider providing a payment initiation service, the payment service provider managing the account shall reimburse the payer for the amount of the non-executed or incorrectly executed payment transaction and, where applicable, restore the debited payment account to the state in which it would have been had the incorrectly executed payment transaction not taken place.