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Public Administrative, Constitutional & Tax Disputes

COBALT’s Public Administrative, Constitutional Law, and Tax Disputes teams offer comprehensive legal services to public authorities, individuals, and corporate clients across the Baltic States. Our attorneys possess in-depth knowledge and extensive experience in navigating complex government laws, regulations, procedures, permits, and enforcement matters. We assist clients in a wide array of legal issues, from aiding real estate developers in planning or securing building permits from local government agencies to representing multinational companies in enforcement proceedings initiated by State authorities. Administrative disputes often require specialised regulatory expertise; therefore, our public administrative and constitutional attorneys collaborate closely with advisory experts in relevant fields to deliver optimal outcomes for our clients.

Our esteemed attorneys are frequently sought after for representation in high-profile constitutional proceedings, whether to challenge the constitutionality of a legal act or to defend it. Constitutional rights and obligations form the social contract that governs our lives, work, and businesses at every level. In instances where laws and regulations deviate from this social contract, it becomes imperative to challenge them in the appropriate court. Constitutional matters demand innovative thinking, a hallmark of COBALT’s legal approach. Our lawyers often represent clients also before the European Court of Human Rights.

In the realm of tax disputes, COBALT’s Tax Disputes team has a proven track record of successfully representing local and international clients before tax authorities, as well as local and European Union courts. Our expertise encompasses managing tax risks, structuring M&A transactions, and representing clients in complex taxation disputes. Our tax experts are recognised as top-tier advisors by leading independent legal directories, and COBALT has been nominated as Baltic States Tax Firm of the Year by the prestigious ITR European Tax Awards.

Our comprehensive services include, among others:

  • Administrative law services – advising on compliance with government regulations, assisting in obtaining necessary permits and licences, and representing clients in administrative proceedings, including administrative court proceedings.
  • Constitutional law representation – challenging or defending the constitutionality of legal acts in constitutional courts, ensuring that laws align with fundamental rights and social agreements, and representing clients in subsequent damages proceedings against States.
  • Human rights disputes – advising clients on different human rights issues and representing clients before the European Court of Human Rights.
  • Tax dispute resolution – representing clients in disputes with tax authorities, including audits, appeals, and litigation before local and European Union courts.
  • Regulatory compliance advisory – providing guidance on adherence to public laws and regulations to prevent potential disputes.
  • Strategic litigation support – collaborating with advisory experts across various fields to address complex legal matters effectively.

At COBALT, we are committed to delivering tailored legal solutions that address the unique needs of each client, ensuring compliance with administrative, constitutional, and tax regulations while safeguarding their rights and interests.

 

Experts
Deals & cases
Publications
Recognitions

Baltic Disputes Market Overview 2024   (2025 - 01 - 23)

Administrative Law. Collected Articles   (2023 - 12 - 13)

Annika Peetsalu comments on the ongoing proceedings regarding Olerex   (2023 - 08 - 09)

Administrative Procedure Law   (2023 - 05 - 16)

A Commentary to the Charter of the University of Latvia   (2023 - 03 - 30)

Evolution of Administrative Justice in the Baltic States in 1918–1940   (2023 - 01 - 07)

Constitutional Law   (2022 - 08 - 31)

Legal Standard for a Nationwide Administrative Territorial Reform   (2022 - 04 - 06)

Institute of a Victim in the Administrative Offence Procedure   (2022 - 02 - 16)

Administrative procedure law and e-services in Latvia   (2021 - 11 - 19)

Functionality Problems of Collegial Government Institutions During the COVID-19 Pandemic and Solutions for the Future   (2021 - 11 - 09)

Administrative Law. Textbook. Second edition   (2021 - 02 - 18)

COVID-19: Emergency situation, force majeure, restrictions   (2020 - 10 - 13)

Commentary of the Article 23 of the Constitution of the Republic of Latvia   (2020 - 09 - 08)

COVID-19 in Latvia: Law on measures for the management of national emergency and its consequences, state financial aid   (2020 - 05 - 11)

Protection of Rights to Public Service with Regard to Members of Parliament and Municipal Council   (2020 - 04 - 15)

COVID-19 in Latvia: General issues   (2020 - 03 - 20)

Commentaries of the Law on Administrative Liability   (2020 - 02 - 03)

Concept of Freedom of Evaluation in Latvian Administrative Law   (2019 - 10 - 16)

Basic concepts and current developments of Latvian administrative law   (2019 - 09 - 03)

Implementation of the Concept of “Public Assets” in the Latvian Legal System   (2019 - 07 - 11)

Commentary of the Articles 69, 70, 71 and 72 of the Constitution of the Republic of Latvia   (2019 - 06 - 18)

The Importance of the Rules of Procedure of the Parliament in the Legislation   (2019 - 06 - 18)

Important Notions of Basic Provisions of  Administrative Liability Law   (2019 - 03 - 20)

The Government   (2018 - 11 - 28)

The Concept of Non-Pecuniary Damage in Administrative Law   (2018 - 03 - 20)

Administrative Liability of Legal Entities in Latvia: Problems and Perspectives of Develompent   (2018 - 02 - 21)

Significance of Principles of Penal Law in Administrative Law   (2017 - 09 - 18)

Commentary of Articles 47, 57 and 58 of the Satversme   (2017 - 05 - 31)

Administrative Law and Procedure   (2017 - 05 - 10)

Circumstances Precluding Administrative Liability   (2017 - 05 - 01)

The Concept of Fault in Latvian Administrative Law   (2016 - 11 - 16)

Administrative Law. Textbook.   (2016 - 08 - 16)

Recusal of the Justice of the Constitutional Court   (2016 - 07 - 28)

Direct liability of a guarantor: subsidiary, joint and several or cumulative liability   (2016 - 07 - 19)

Court Rulings on Application of Administrative Liability to Legal Entities and CEOS thereof   (2016 - 04 - 04)

Problems of Determination of Person Liable for Administrative Offence   (2016 - 02 - 22)

Legal aspects of the President’s of Latvia health and the public’s need to know   (2016 - 01 - 28)

Unregulated procedural issues in procedure of the Constitutional Court   (2016 - 01 - 19)

Concept of Political Decision in Administrative Law   (2015 - 08 - 11)

Commentary of Article 3 of the Satversme   (2014 - 11 - 25)

The Understanding of Effective Remedy in Administrative Law   (2014 - 11 - 11)

Term “Unjustified Invasion in One’s Rights” in Article 92 of the Constitution   (2014 - 02 - 27)

"The team is in my understanding a good mix of seniors and young talent. They are always reliable and stick to the cost estimate given."
Legal 500 2025, Tax, Estonia office
“The firm has top expertise in each area so no matter the issue, you get unparalleled advice. The lawyers respond quickly, are open-minded and super flexible.”
Chambers Europe 2025, Tax, Latvia office
„COBALTS’s fast response times, proactive service and client-focused dedication ensure tailored, effective solutions, demonstrating their commitment and expertise in every interaction.“
Chambers Europe 2025, Dispute Resolution, Estonia office
"The team is fully equipped with professional members to offer legal support and solve cases in different areas depending on the client's needs."
Legal 500 2025, Dispute Resolution, Estonia office