This question comes up regularly on Technical Record Reviews and a colleague of ours answered it perfectly today by means of a data driven answer and not an opinion, the answer can be found as FAQ no. 19496 on the EASA website.
For any maintenance task, including AD required actions, the date of release is the date when the Certificate of Release to Service (CRS) is signed by duly authorised certifying staff. Only certifying staff is competent to make the final airworthiness determination and therefore the CRS reference date does not necessarily coincide with the date when the individual maintenance task was actually performed and signed off by maintenance staff.