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Experts / Sandija Novicka

Sandija Novicka

Partner / Latvia
+371 2914 2856
+371 6720 1800

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.

Practice

Recognition
CV
Experience
Publications
  • 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)
    Citadele successfully issues EUR 50 million Additional Tier 1 (“AT1”) bonds
    2025 - 10 - 13
    Latvian brewer Valmiermuižas alus joins Cēsu alus Group
    2025 - 09 - 05
    Hepsor acquires property in Riga for major residential project
    2025 - 08 - 25
    Tele2 and Manulife IM-backed GCI partner to create the first pan-Baltic tower company
    2025 - 08 - 07

    Baltic Tax Card 2025 May

    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

    COVID-19 in Latvia: Law on measures for the management of national emergency and its consequences, state financial aid

    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

    Latvian tax authority changes its position on the taxation of individual’s income from transactions with cryptocurrencies

    Tax Reform in Latvia Set for Launch in 2018

    Tax Flash News – April 2017

    Recusal of the Justice of the Constitutional Court

    How to write off a debt?

    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

    The European Lawyer Reference Series. Merger Control: Jurisdictional comparisons 2014. Latvia chapter

    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

    We are driven by your recognition

    “Sandija Novicka is a top tax lawyer.”
    Chambers Europe 2025, Tax
    "Sandija Novicka was able to prepare documents for submission to the Latvian tax authority which required an understanding of the gaps in Latvian tax legislation, from the perspective of international law."
    Legal 500 2024, Tax
    "Sandija is rated as one of the top tax lawyers in Latvia thanks to her broad practice spanning VAT and income tax as well as tax matters relating to restructuring and real estate transactions. She is highly reliable, insightful and a pleasure to cooperate with."
    Chambers Europe 2023, Tax
    "Sandija Novicka has a very good grasp of the bigger picture."
    Chambers Europe 2023, Tax
    "Sandija Novicka combines both excellent legal and tax skills and a high level of business thinking. Easily reachable and responsive."
    Legal 500 2022, Tax