RUHSATLARIN DEĞERLEMESİ BAKIŞ AÇISINDAN MADEN HAKLARININ TİCARET ŞİRKETLERİNE SERMAYE OLARAK KONULMASI

Yıl 2021, Cilt: 23 Sayı: 3, 1123 - 1149, 30.09.2021

Taşkın Deniz Yıldız Mustafa Topaloğlu

https://doi.org/10.16953/deusosbil.729746

Öz

Günümüzde maden haklarının önemli derecede ekonomik değeri olduğu artık
yadsınamaz bir gerçektir. Bu özelliği göz önünde bulunduran Kanun Koyucu Türk Ticaret
Kanunu’nda; ayni sermaye olarak konulabilecek malvarlığı unsurları arasında “maden
ruhsatnameleri” ve “bunun gibi ekonomik değeri olan diğer haklar”ı da sayarak, tüm
maden haklarının ticaret şirketlerine ayni sermaye olarak konulmasına imkân tanımıştır.
Yürürlükteki 3213 sayılı Maden Kanunu, 6. maddesinde maden hakkı sahibi olabilme
imkânını yalnızca gerçek ve tüzel kişiliğe sahip ticaret şirketlerine tanımıştır. Maden
haklarının sermaye olarak taahhüt edilebilmesi için ön şart, üzerinde herhangi bir sınırlı
ayni hak, haciz ve tedbir bulunmamasıdır. Bu doğrultuda maden haklarına asliye ticaret
mahkemeleri tarafından atanacak bilirkişilerce değer biçilir. Maden haklarının şirket esas
sözleşmesine sermaye olarak yazılmasında, tescilden önce ilgili hak sahibi tarafından
Maden ve Petrol İşleri Genel Müdürlüğü’ne (MAPEG) başvurularak ilgili maden hakkının
sermaye olarak konulduğunun maden siciline şerh verilmesi istenmelidir. Bu noktada -
Türk Ticaret Kanunundan farklı olarak Maden Kanunu’nun emredici hükmü gereği-
öngörülen devir işleminin şerh/tescili de gerçekleştirilmelidir. Bu çalışmada maden
haklarının sermaye olarak getirilmesi süreci özellikle ruhsat değerlemesi bakış açısı
vurgulanarak açıklanmıştır. Böylece maden ruhsat devri içerisinde söz konusu sürecin
asgari zamanda ve ruhsatın gerçek parasal değerinde gerçekleşmesine yardımcı olunması
hedeflenmiştir.

Anahtar Kelimeler

Maden hakkı, Maden hukuku, Maden rezervi, Maden ruhsatı, Maden varlıklarının değerlemesi

BRINGING MINING RIGHTS AS CAPITALS TO THE TRADING COMPANIES FROM THE PERSPECTIVE OF VALUATIONS OF LICENSES

Öz

It is an undeniable fact that mining rights are at an important economic level
nowadays. Considering this characteristic, the Code is stipulated in the Turkish
Commercial Code; "Mining licenses" and "other rights with an economic value like this"
among the elements of property that can be brought as the same capital, allowing all
mining rights to bring as a capital of the trading companies. In the No. 3213 Mining Law in
effect, Article 6, the possession of mineral rights can only be recognized to commercial
companies with real or legal personality. The prerequisite for mining rights to be
undertaken as capital is the absence of any limited property right, seizure and interim
injunction on it. In this respect, mining rights are valued by experts who will be appointed
by the commercial courts. When the rights of mining are written as capital in the company's
articles of incorporation, it is requested that the relevant rights holder apply the General
Directorate of Mining and Petroleum Affairs (MAPEG) before the registration and
annotate the mine register of the right of the relevant mine as capital. At this point, unlike
the Code, the annotation/registration of the transfer process foreseen by the mandatory
provision of the Mining Law should also be conducted. In this study, the process of
bringing mineral rights as capital is analyzed, especially by emphasizing the perspective of
valorization of licenses. In this way, it is aimed to help to conduct the aforementioned
process within the mining license transfer in the minimum time and the actual monetary
value.

Anahtar Kelimeler

Mining license, Mining reserve, Mining right, Valuation of mineral assets, Mining legislation

Kaynakça

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