No obstante, en casos de urgencia, las obras podrán ocuparse antes de la recepción estipulada siempre que el supervisor elabore un inventario de la obra no realizada aprobado de antemano por el contratista y el supervisor.

However, works may in cases of urgency be taken over prior to acceptance provided an inventory of outstanding work is drawn up by the supervisor and agreed to by the contractor and the supervisor beforehand.

http://wt.jrc.it/lt/Acquis/ 9/4/2009

http://wt.jrc.it/lt/Acquis/ 9/4/2009

En tales circunstancias, los activos y pasivos de tipo fiscal se valorarán utilizando la normativa y tipos impositivos anunciados de antemano.

In these circumstances, tax assets and liabilities are measured using the announced tax rate (and tax laws).

http://wt.jrc.it/lt/Acquis/ 9/4/2009

http://wt.jrc.it/lt/Acquis/ 9/4/2009