37In that regard, the reference date which must be used for assessing whether there has been a failure to fulfil obligations under Article 260(2) TFEU is that of the expiry of the period prescribed in the letter of formal notice issued under that provision (see, to that effect, judgments of 12 November 2020, Commission v Belgium (Income from foreign immovable property), C‑842/19, EU:C:2020:915, paragraph 12, and of 20 January 2022, Commission v Greece (Recovery of State aid – Ferronickel), C‑51/20, EU:C:2022:36, paragraph 61 and the case-law cited).