The general rule dictates that security needs to be posted to achieve an automatic stay of enforcement of appealed tax debts. In given cases, however, the stay may be granted without security. One such case is if support is provided that the cost of posting security would cause harm difficult to remedy.
Practice and legislation have moved towards requiring that if that support is not provided with the application, it will not be admitted, which opens the enforced collection period.
The Supreme Court has now concluded, however, (in a judgment rendered on December 21, 2017 ) that if the produced documents are not conclusive as to the harm caused, the application must be dismissed (rather than not admitted) giving rise to the opening of a new voluntary payment period and not to an enforced collection procedure.