RUHSATLARIN DEĞERLEMESİ BAKIŞ AÇISINDAN MADEN HAKLARININ TİCARET ŞİRKETLERİNE SERMAYE OLARAK KONULMASI

Günümüzde maden haklarının önemli derecede ekonomik değeri olduğu artıkyadsınamaz bir gerçektir. Bu özelliği göz önünde bulunduran Kanun Koyucu Türk TicaretKanunu’nda; ayni sermaye olarak konulabilecek malvarlığı unsurları arasında “madenruhsatnameleri” ve “bunun gibi ekonomik değeri olan diğer haklar”ı da sayarak, tümmaden haklarının ticaret şirketlerine ayni sermaye olarak konulmasına imkân tanımıştır.Yürürlükteki 3213 sayılı Maden Kanunu, 6. maddesinde maden hakkı sahibi olabilmeimkânını yalnızca gerçek ve tüzel kişiliğe sahip ticaret şirketlerine tanımıştır. Madenhaklarının sermaye olarak taahhüt edilebilmesi için ön şart, üzerinde herhangi bir sınırlıayni hak, haciz ve tedbir bulunmamasıdır. Bu doğrultuda maden haklarına asliye ticaretmahkemeleri tarafından atanacak bilirkişilerce değer biçilir. Maden haklarının şirket esassözleşmesine sermaye olarak yazılmasında, tescilden önce ilgili hak sahibi tarafındanMaden ve Petrol İşleri Genel Müdürlüğü’ne (MAPEG) başvurularak ilgili maden hakkınınsermaye 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 madenhaklarının sermaye olarak getirilmesi süreci özellikle ruhsat değerlemesi bakış açısıvurgulanarak açıklanmıştır. Böylece maden ruhsat devri içerisinde söz konusu sürecinasgari zamanda ve ruhsatın gerçek parasal değerinde gerçekleşmesine yardımcı olunmasıhedeflenmiştir.

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

It is an undeniable fact that mining rights are at an important economic levelnowadays. Considering this characteristic, the Code is stipulated in the TurkishCommercial 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 allmining rights to bring as a capital of the trading companies. In the No. 3213 Mining Law ineffect, Article 6, the possession of mineral rights can only be recognized to commercialcompanies with real or legal personality. The prerequisite for mining rights to beundertaken as capital is the absence of any limited property right, seizure and interiminjunction on it. In this respect, mining rights are valued by experts who will be appointedby the commercial courts. When the rights of mining are written as capital in the company'sarticles of incorporation, it is requested that the relevant rights holder apply the GeneralDirectorate of Mining and Petroleum Affairs (MAPEG) before the registration andannotate the mine register of the right of the relevant mine as capital. At this point, unlikethe Code, the annotation/registration of the transfer process foreseen by the mandatoryprovision of the Mining Law should also be conducted. In this study, the process ofbringing mineral rights as capital is analyzed, especially by emphasizing the perspective ofvalorization of licenses. In this way, it is aimed to help to conduct the aforementionedprocess within the mining license transfer in the minimum time and the actual monetaryvalue.

Keywords:

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

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