had already been completed vs have already been complted

Some examples from the web:

• By the end of 1997 much of the implementation had already been completed, thus permitting the first test electronic transmissions to take place in January 1998.
• The majority of Bulgaria's and Romania's overall preparations had already been completed by that time.
• This disaster could have been avoided if the system of mobile barriers (MoSE) which is currently under construction had already been completed and in operation.
• The assessment of the sale of Postabank can be separated from the previous measures also because restructuring had already been completed before privatisation.
• The Commission could not, therefore, classify the aid in the second notification as operating aid on the grounds that the project had already been completed.
• Contrary to the Commission's view, Germany pointed out that the fact that some of the investment projects had already been completed did not reduce the incentive effect since the financing commitments by the shareholders were already given before the start of implementing the infrastructure measures.
• As regards the investment loan, it was granted for an investment which had already been completed [29], and thus there is no incentive effect as required by the Regional Aid Guidelines.
• Only two Member States met the deadline for notification, a further 15 were between two and six months late, two presented their plans when the Commission's assessment had already been completed and the remaining eight did so even later.
• The website of the European Commission lists the projects which had already been completed under the Safer Internet Programme by the end of 2003.
• Infringement of the prohibition of retroactivity by the subsequent amendment - only introduced by Regulation No 1193/2009 - of the total amount of refunds for sugar marketing years that had already been completed.
• It was in addition indicated that funding would also be provided for oil murals on apartment blocks(!) which had already been completed in the past(!!)
• By the time Mr Vendola took up his duties (in June 2005), all the tendering procedures for the construction of waste-disposal plants had already been completed and in most cases contracts had already been awarded.

Some examples from the web:

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