Is the beginning of the Hawl (lunar year) for the amount that has now reached the Nisab considered to be the date the Zakat became due (June 2006) or the date it was paid (December 2006), and is Zakat obligatory for the period between June and December 2007?

Delaying Zakat beyond its due time is not permissible except for a minor excuse. Prolonged delay of Zakat is not permissible, and one must repent and not return to such an act. The amount available now, if it is a growth of the original wealth, then its hawl (zakat year) is tied to the hawl of its origin. If it is not a growth of the original wealth, then it starts a new hawl from the day it was acquired, even if it does not reach the nisab (minimum taxable amount) by itself, by adding what one owns of cash or trade goods, even if Zakat had been paid on them previously. Abu Hanifa holds the view that the hawl for any acquired wealth follows the hawl of its previous category, whether it is a growth or not.