32In the present case, the Commission sent its reasoned opinion to Ireland on 8 March 2018, with the result that the two-month period prescribed therein expired on 8 May 2018. The assessment as to whether or not there has been a failure to fulfil obligations as claimed must, therefore, relate to the state of the national legislation in force on that date (see, by analogy, judgment of 8 July 2019, Commission v Belgium (Article 260(3) TFEU — High-speed networks), C‑543/17, EU:C:2019:573, paragraph 24 and the case-law cited).
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