Effect of appeal to enforcement
As a rule, the decision of a public authority cannot be enforced before the appeal period has expired or an appeal against the decision has been decided with no further appeal. Hence, the decision is enforceable only after it becomes res judicata.
However, there are several exceptions to this rule in the legislation. For instance, taxes and public fees are collected as of course regardless of appeal. Also in municipal matters the rule is that the decision is enforceable even if an appeal has been filed against it.
In all cases, the appellant may request a stay of enforcement from the administrative court when filing the appeal. In this event, e.g. the enforcement of taxes or fees is prohibited or stayed, unless the appeal is manifestly frivolous.
The administrative court may prohibit or stay enforcement also on its own motion, as well as issue other orders relating to enforcement, in which event the decision on the merits of the case is handed down separately later.