A general right of administrative appeal exists in Finland. This right can only be restricted with a specific legislative provision to that effect. The administrative courts hear appeals of private individuals and corporate bodies against the acts of the authorities. In certain cases the State and municipal authorities also have the right of appeal.

An appeal is usually first heard by a regional Administrative Court (hallinto-oikeus). The administrative courts hear tax, municipal, construction, social welfare, health care and alien cases as well as other administrative cases. In certain of these the appeal must be preceded by a complaint to a separate lower appellate body.

The administrative court consists of three judges. The procedure is mainly written. The administrative courts also conduct oral hearings. They have to be held whenever it is necessary for the resolution of the case or when a party so requests.

The Supreme Administrative Court (korkein hallinto-oikeus) finally decides the legality of the acts of the authorities. The bulk of its case-load consists of appeals against the decisions of the Administrative Courts.

Usually no leave to appeal is required. The main exception to this rule is an appeal against a decision in a tax case, for which leave is required. The Supreme Administrative Court itself grants the leave. The cases are heard by five judges. The Supreme Administrative Court may conduct also inspections or oral hearings.

In addition to its purely judicial tasks, the Supreme Administrative Court supervises the lower judicial authorities in the field of administrative law.