Second, the time-limit under national law may be reckonedfrom thedate of payment of the charges in question, even if, at that date, the directiveconcerned had not yet been properly transposed into national law. ###>En deuxiörne lieu, le d6lai national deforclusion peut courir ä compter de la date du paiement des impositions en cause,möme si, ä cettedate, la directive concernde n'avait pas encore öt6 correctementtranspos6e en droit national.