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RUHSATLARIN DEĞERLEMESİ BAKIŞ AÇISINDAN MADEN HAKLARININ TİCARET ŞİRKETLERİNE SERMAYE OLARAK KONULMASI

Year 2021, Volume: 23 Issue: 3, 1123 - 1149, 30.09.2021
https://doi.org/10.16953/deusosbil.729746

Abstract

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.

References

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  • Bastida, A.E. (2004). ‘Mineral Law: New Directions?' –Chapter 1.18-, in Bastida, E., Wälde, T. and Warden-Fernández, J. (eds.), International and Comparative Mineral Law & Policy: Trends and Prospects (The Hague: Kluwer Law International, 2004), pp.409-425.
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  • Çelik, A. (2011). Some interim injunctions to implement the real capital subscriptions in the joint stock companies. Ankara Hacı Bayram Veli University Faculty of Law Review, 15 (3), 31-64.
  • Çelik, A. (2012). 6102 sayılı Türk Ticaret Kanunu’na Göre Anonim Şirketlerde Sermaye Taahhütlerinin Yerine Getirilmesi (Fulfillment of capital commitments in joint stock companies according to the Turkish Commercial Code No. 6102). Konya Baro Dergisi (Konya Baro Journal), 40 (22).
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  • Günay, Ö. (2016). Maden hukuku kavramlar – ilkeler – tanımlar (Mining law concepts - principles – definitions). Seçkin Publishing House, 1st Edition, 194 p.
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  • Kahriman, A. (1993). Maden işletme projeleri hazırlama ve değerlendirme (Preparation and evaluation of mining projects). Cumhuriyet University, Sivas.
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  • Özdamar, M. (2006). Ticaret Şirketlerine Sermaye Olarak Taşınmazların Taahhüt Edilmesi (Commitment of real estate as capital to trade companies). Ankara Hacı Bayram Veli University Faculty of Law Review, 10 (1-2), 93-117.
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  • Tatar, C., Ipekoğlu, U., Aksoy, O., Mallı, T. (2015). Madenciliğe giriş (Introduction to mining). Dokuz Eylul University Faculty of Engineering Publications No: 319, 3rd edition, Izmir, 129 p.
  • Telli, S. (1989). İdare hukuku ve uluslararası hukuk açısından madenler (Mines in terms of administrative law and international law). Ankara, 240 p.
  • Topaloğlu, M. (2010). Sermaye şirketlerinde tüzel kişilik perdesinin kaldırılması ve bu konuda Ticaret Kanunu tasarısında getirilen hükümler (The removal of legal entities in the capital companies and the provisions in the context of the commercial code). Gift for Prof. Dr. Fırat Öztan, Ankara: Turhan Bookstore, 2, 2083-2104.
  • Topaloglu, M. (2011). Maden ruhsatlarının güvenilirliği ruhsat güvencesi (Reliability of mining licenses: license assurance). Turkish Miners Association (TMD) Sector News Bulletin, 38, 44-45.
  • Topaloğlu, M. (2013). Yeni Türk Ticaret Kanunu ışığında maden ruhsatlarının şirketlere sermaye olarak konulması (Bringing mining licenses to companies as capital in the light of the new Turkish Commercial Code). TMD Sector News Bulletin, 45, 44-48.
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BRINGING MINING RIGHTS AS CAPITALS TO THE TRADING COMPANIES FROM THE PERSPECTIVE OF VALUATIONS OF LICENSES

Year 2021, Volume: 23 Issue: 3, 1123 - 1149, 30.09.2021
https://doi.org/10.16953/deusosbil.729746

Abstract

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.

References

  • AGÜB, (2020). Hazine ve Maliye Bakanlığı Toplantısı (Ministry of Treasury and Finance Meeting). Agrega Bülteni (Aggregate Bulletin), 17, 14-16.
  • Bahtiyar, M. (2015). Ortaklıklar hukuku (Partnership law). Beta publications, 10th Edition, Istanbul.
  • Bastida, A.E. (2001). A review of the concept of security of mineral tenure: Issues and challenges. Journal of Energy & Natural Resources Law, 19 (1), 31-43.
  • Bastida, A.E. (2004). ‘Mineral Law: New Directions?' –Chapter 1.18-, in Bastida, E., Wälde, T. and Warden-Fernández, J. (eds.), International and Comparative Mineral Law & Policy: Trends and Prospects (The Hague: Kluwer Law International, 2004), pp.409-425.
  • Bumin, M. & Kutluay, N. (2013). Maden Kaynak ve Rezerv Sınıflandırması (Mineral resource and reserve classification). Mineral Exploration And Exploration Institute, Special series No. 29, Ankara.
  • CIM, (2021). Valuation Standards and Guidelines for Mineral Properties. Canadian Institute of Mining, Metallurgy and Petroleum (CIM), <https://mrmr.cim.org/en/standards/valuation-guidelines-for-mineral-properties/>
  • Çalışaneller, A. (2009). Madenlerde amortisman mevzuu ve bir uygulama (The subject of depreciation in mines and an application). Lebib Yalkın Journal, February 2009 Issue, Quoted from (Özmen, 2011).
  • Çelik, A. (2011). Some interim injunctions to implement the real capital subscriptions in the joint stock companies. Ankara Hacı Bayram Veli University Faculty of Law Review, 15 (3), 31-64.
  • Çelik, A. (2012). 6102 sayılı Türk Ticaret Kanunu’na Göre Anonim Şirketlerde Sermaye Taahhütlerinin Yerine Getirilmesi (Fulfillment of capital commitments in joint stock companies according to the Turkish Commercial Code No. 6102). Konya Baro Dergisi (Konya Baro Journal), 40 (22).
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  • Egemen, E. (2018). Maden ruhsatlarının anonim şirketlere sermaye olarak konulması (Bringing mining licenses as shares of capital in joint stock companies). Kesici-Göktaş-Egemen Law Office, 2018-Mining Law Special Issue, 21-25.
  • Erdoğan, K. (2018). The distinction between transfer contract of mining rights and royalty contract. Ankara Hacı Bayram Veli University Faculty of Law Review, 22 (1), 95-141.
  • Ersoy, A. & Yünsel, T.Y. (2008). Maden rezerv hesapları & Klasik ve jeoistatistik yöntemler (Mining reserve calculations: Classic and geostatistical methods). Nobel Bookstore, first edition, Adana, ISSN: 9786053970019.
  • Fındıkgil, Y. (1966). Maden hukuku (Mining law). Istanbul Technical University.
  • Fraser Institute, (2021). Annual Survey of Mining Companies, 2020. Available via: <https://www.fraserinstitute.org/studies/annual-survey-of-mining-companies-2020>
  • Guj, P. & Chandra, A. (2019). Comparing different real option valuation approaches as applied to a copper mine. Resources Policy, 61, 180-189.
  • Günay, Ö. (2015). Maden ruhsatlarında kıymet takdiri (Valuation of mining licenses). YMGV, Sector Mining Journal, 57, 32-33.
  • Günay, Ö. (2016). Maden hukuku kavramlar – ilkeler – tanımlar (Mining law concepts - principles – definitions). Seçkin Publishing House, 1st Edition, 194 p.
  • Hazra, T., Samanta, B., Dey, K. (2019). Real option valuation of an Indian iron ore deposit through system dynamics model. Resources Policy, 60, 288-299.
  • Kahriman, A. (1993). Maden işletme projeleri hazırlama ve değerlendirme (Preparation and evaluation of mining projects). Cumhuriyet University, Sivas.
  • Kesici, C., Göktaş, İ. S. & Egemen, E. (2016). Maden ruhsatlarının anonim şirketlere sermaye payı olarak konulması (Bringing mining licenses as shares of capital in joint stock companies). <https://www.kesicigoktasegemen.av.tr/dosya/maden_ruhsatlarinin_sirketlere_konulmasi.pdf>, (Accessed Date: 10/02/2020).
  • Köse, H. & Kahraman, B. (2009). Maden işletme ekonomisi (Mining operation economics). Dokuz Eylül University Faculty of Engineering Publications No: 223, 3rd Edition, Izmir, 339 p.
  • Kustra, A. & Kubacki, K. (2009). Dilemma of directions of value increasing in mining companies: mergers and acquisitions or exploration?. Gospodarka Surowcami Mineralnymi – Mineral Resources Management, 25 (2), 61-74.
  • Saraç, S. (2008). Genel madencilik (General mining). Süleyman Demirel University Faculty of Engineering and Architecture, publication number: 80, 244 p.
  • Moray, S. (2014). Türk Ticaret Kanunu Kapsamında Anonim Şirketlerde Sermaye Koyma Borcu (Capital adequacy in the joint stock companies within Turkish Commerical Code). Mali Çözüm (Financial Solution), 122, 129-136.
  • Njowa, G. & Musingwini, C. (2018). A framework for interfacing mineral asset valuation and financial reporting. Resources Policy, 56, 3-15.
  • Özdamar, M. (2006). Ticaret Şirketlerine Sermaye Olarak Taşınmazların Taahhüt Edilmesi (Commitment of real estate as capital to trade companies). Ankara Hacı Bayram Veli University Faculty of Law Review, 10 (1-2), 93-117.
  • Özmen, M.Ö. (2011). Tax practices in mining sector in Turkey. Dokuz Eylül University Institute of Social Sciences, master’s thesis, 132 p.
  • Tatar, C., Ipekoğlu, U., Aksoy, O., Mallı, T. (2015). Madenciliğe giriş (Introduction to mining). Dokuz Eylul University Faculty of Engineering Publications No: 319, 3rd edition, Izmir, 129 p.
  • Telli, S. (1989). İdare hukuku ve uluslararası hukuk açısından madenler (Mines in terms of administrative law and international law). Ankara, 240 p.
  • Topaloğlu, M. (2010). Sermaye şirketlerinde tüzel kişilik perdesinin kaldırılması ve bu konuda Ticaret Kanunu tasarısında getirilen hükümler (The removal of legal entities in the capital companies and the provisions in the context of the commercial code). Gift for Prof. Dr. Fırat Öztan, Ankara: Turhan Bookstore, 2, 2083-2104.
  • Topaloglu, M. (2011). Maden ruhsatlarının güvenilirliği ruhsat güvencesi (Reliability of mining licenses: license assurance). Turkish Miners Association (TMD) Sector News Bulletin, 38, 44-45.
  • Topaloğlu, M. (2013). Yeni Türk Ticaret Kanunu ışığında maden ruhsatlarının şirketlere sermaye olarak konulması (Bringing mining licenses to companies as capital in the light of the new Turkish Commercial Code). TMD Sector News Bulletin, 45, 44-48.
  • Topaloğlu, M. (2014). Maden haklarının devri ve kısıtlamaları (Assignment and restrictions of mining rights). TMD Sector News Bulletin, 49, 66-68.
  • Topaloğlu, M. (2016). 3213 sayılı Maden Kanunu ve İlgili Yönetmelikler (Çeviri). (Mining Law no. 3213 and related regulations (translation)). Istanbul Mining and Metals Exporters' Association, 617p.
  • Topaloğlu, M. (2019a). 7164 sayılı kanunla maden kanununda yapılan değişikliklerin hukuki değerlendirilmesi (Legal evaluation of the changes made in the mining law with the law numbered 7164). YMGV, Sector Mining Journal, 70, 50-54.
  • Topaloğlu, M. (2019b). Yeni maden kanunu nasıl olmalıdır? (How should the new mining law be?) YMGV, Sector Mining Journal, 73, 44-47.
  • Topaloğlu, M. (2019c). Maden hukukuyla ilgili makaleler (Articles on mining law). Istanbul: Vedat Publishing House, 1st Edition, 582 p.
  • Trench, A., Packey, D. & Sykes, J.P. (2014). Non-technical risks and their impact on the mining industry. Mineral Resource and Ore Reserve Estimation, 605-618.
  • Tuğrul, A. (2021). Benefits of Reporting in Compliance with the UMREK Code to the Natural Stone Industry. In 6th International Stone Congress, Proceedings Book, 24-27 August, Izmir, Turkey.
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There are 58 citations in total.

Details

Primary Language English
Journal Section Articles
Authors

Taşkın Deniz Yıldız 0000-0003-4043-2257

Mustafa Topaloğlu 0000-0002-9463-5490

Publication Date September 30, 2021
Submission Date April 30, 2020
Published in Issue Year 2021 Volume: 23 Issue: 3

Cite

APA Yıldız, T. D., & Topaloğlu, M. (2021). BRINGING MINING RIGHTS AS CAPITALS TO THE TRADING COMPANIES FROM THE PERSPECTIVE OF VALUATIONS OF LICENSES. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 23(3), 1123-1149. https://doi.org/10.16953/deusosbil.729746