
About
Sandija Novicka is a Partner at COBALT Latvia office and heads the Tax Law practice group. She is an expert in Tax, State Aid, Public Procurement and Insurance matters. Sandija has acted as a lead advisor in large number of complex taxation matters, in particular advising on tax planning and representing clients in tax litigation. Due to her profound knowledge of broader legal framework Sandija is able to offer the most efficient solutions both in transactional and litigation assignments. Sandija has lectured at the Latvian Judicial Training Center, Latvian School of Public Administration and Riga Graduate School of Law on taxation, EU law and state aid topics and has written extensively on those subjects.
- Tax – Band 1, Chambers Europe 2025
- Tax – Leading partner, The Legal 500 2025
- Indirect Tax, General corporate tax – Highly Regarded, World Tax 2025
- Project finance – Rising star partner, IFLR1000 2024
Languages
- Latvian, English, Russian
Membership & education
- Board Member, Latvian Association of Tax Advisors (since 2014)
- Latvian Bar Association (since 2006)
- LL.M. in European and International Law, Riga Graduate School of Law (2003)
- LL.B., University of Latvia, Faculty of Law (2002)
Latvian brewer Valmiermuižas alus joins Cēsu alus Group
Hepsor acquires property in Riga for major residential project
Tele2 and Manulife IM-backed GCI partner to create the first pan-Baltic tower company
Eolus sells wind power project to Latvenergo
Linstow sells major Riga city center car park to Parkdema Group
CREDITREFORM LATVIJA completes its reorganisation
Volvo wins dispute with insurance company over damage claim
Meditec AB and MediCloud joins Everfield to accelerate healthcare software innovation
Latvenergo acquires 265 MWp solar park project in Latvia from Danish developer
Printify and Printful announce merger for accelerated growth in the global market
BAUER secures yet another win in a VAT refund dispute with the State Revenue Service
Poultry producer Putnu fabrika Ķekava completes its reorganisation and rebrands as Ķekava Foods
Warmeston OÜ acquires Brocēni cogeneration plant and pellet factory in Latvia from Enefit Green
E.R.B. Rail JV signs contract for the construction of Rail Baltica mainline in Latvia
Eco Baltia’s EUR 10 million bond issue attracts high level of investor interest
Linstow Baltic sells major land plot to Rimi Latvia
Italferr signs the contract for supervision of Rail Baltica mainline construction in Latvia
BAUER secures a win in a tax dispute with the State Revenue Service
BaltCap and Draugiem Capital to acquire majority in Pepi Rer, developer of the IGLU brand
One of the world’s leading betting and gaming companies sells its Latvian business
Judgment annulling agreements on amendments to public transport service contracts enters into force
COBALT advised Danone group on intra-group restructuring in Latvia
COBALT advises BaltCap with exit sale of Vendon SIA
COBALT advises BaltCap on sale of Uprent Group
COBALT advised IBM on reorganization for separation of Kyndryl regarding Baltic jurisdictions
COBALT advises on issuance of EUR 100 million Augstsprieguma tīkls AS green bond
I Asset Management to develop a private student housing in Riga
COBALT and Linklaters advised EIB and NIB on financing of the Kekava Bypass road project
COBALT advised Swedbank on evaluating structural changes at the Baltic level
COBALT secures SIA Lielzeltiņi win in the tax dispute with the State Revenue Service
COBALT advised Tilde in sale of Jumis Pro to Visma
COBALT assists in sale of two real estates nearby Riga International Airport
COBALT advises AbbVie in acquisition of Allergan
COBALT advised SEB life insurance undertakings on cross-border merger in the Baltics
COBALT advised Workday, Inc. on the acquisition of Scout RFP
COBALT advised Luminor, Nordea and DNB on closing transaction with Blackstone
COBALT advises airBaltic on issue of EUR 200 million bonds
COBALT advised AB SEB bankas on ALTUM bond issue
COBALT advised joint lead managers on issue of additional 30-year Eurobond by the Republic of Latvia
COBALT advised AS Latvijas lifts – Šindlers in the procurement organized by the University of Latvia
COBALT advised Roche Latvia on reconstruction of Roche historic headquarters in Riga
COBALT advised Printify regarding implementation of Equity Incentive Plan in Latvia
COBALT advised Luminor on cross-border merger
COBALT represented Gjensidige ADB Latvian branch in the dispute with the State Revenue Service
COBALT advised Luminor līzings in VAT disputes with the State Revenue Service
COBALT advised Luminor on EUR 1 billion majority stake acquisition by Blackstone
COBALT advises AVS Verkehrssicherung GmbH on the Acquisition of KMK Projekts
COBALT advised Luminor on obtaining ECB approval for cross-border merger in the Baltics
COBALT advised Kartesia on its investment in Groglass®
Legal tax advice to Deutsche Bank AG
COBALT advises Luminor on reorganising its management structure
COBALT represents SIA Lielzeltiņi in tax dispute with the State Revenue Service
COBALT advised HUGO BOSS on expanding its business operations in Latvia and Estonia
COBALT advising Latvenergo on reconstruction of Pļaviņu and Ķeguma Hydro-Power Plants
Advice to AS Latvenergo on Riga Hydro-Power Station reconstruction project
COBALT provides general legal assistance to Snap Inc.
COBALT represented Sanofi-aventis Latvia in tax dispute with the State Revenue Service
COBALT advises BaltCap in acquiring Baltic operations of financial automation company OpusCapita
COBALT Defends Pūre Chocolate Trademarks
COBALT Defends Pūre Chocolate Trademarks
COBALT advises Gjensidige Forsikring ASA in acquisition of PZU Lietuva
COBALT represents Neste Latvija in obtaining individual exemption
Balin Energy starts to drill the very first hydrocarbons exploration well in the Baltic sea
The Competition Council closes its two-year long investigation into the activities of fuel retailers
OTKRITIE will acquire GE Money Bank Latvia and its subsidiaries
FAQ: Latvian Public Procurement
CEE Legal Matters: Changes to the Tax Control System in Latvia
New Exclusion Grounds in Latvian Procurements: Fair Play?
COVID-19 in Latvia: FAQs by taxpayers
A new regime for taxation of employee stock options in Latvia: what will change?
Employee Stock Options in Latvia – Spring is in the Air
Colliers Annual Real Estate Market Overview 2020
Recent amendments to the Latvian CIT Law will have an impact on foreign real estate investors
Latvian Tax News – October 2018
Data protection news – July, 2018
Tax Reform in Latvia Set for Launch in 2018
Recusal of the Justice of the Constitutional Court
Input tax for non-received services
Tax law: when probable becomes possible
Liability of board members for tax debts
Competition Law in Central and Eastern Europe. Latvia chapter.
Cases when the management board member can be engaged without an employment agreement
To purchase business or company…What’s better?
Fight for the right to compensation of losses caused by illegal decision of the SRS
Getting the Deal Through. Dominance 2013. Latvia Chapter
Enforcement of EU State Aid Law at National Level 2010. Latvia chapter