Türkiye’de kültür varlıklarının ticareti, el değiştirmesi ve bu varlıklara sahip olunmasına ilişkin temel düzenlemeler 2863 sayılı Kültür ve Tabiat Varlıklarını Koruma Kanunu (“2863 Sayılı Kanun”) kapsamında düzenlenmiştir. 2863 sayılı Kanun’un mevcut hali, kültür varlığı tanımını çok geniş bir çerçevede ele almakla birlikte yalnızca bir kültür varlığına sahip olmayı değil, bu kültür varlığının nasıl muhafaza edildiğini,...Read More

Türk hukukunda kültür varlıklarının ticareti serbest bırakılmamış; aksine sıkı kurallara ve izin mekanizmalarına bağlanmıştır. Kültür varlıklarının ticaretine ilişkin temel düzenlemeler 2863 sayılı Kültür ve Tabiat Varlıklarını Koruma Kanun ve ilgili mevzuat kapsamında düzenlenmektedir. Ticarete Konu Olabilecek Kültür Varlıkları Kanun kapsamında “kültür varlığı” kavramı oldukça geniş yorumlanmış; tarih öncesi ve tarihi devirlere ait bilim, kültür, din...Read More

In the Turkish legal system, the dissolution of joint stock companies may occur for various reasons. These reasons are regulated under both general and special provisions in the Turkish Commercial Code No. 6102. Upon dissolution, the liquidation process begins, ultimately resulting in the complete termination of the company’s legal personality. However, in certain circumstances, it...Read More

With the Communiqué Amending the Communiqué on Principles Regarding Venture Capital Investment Funds (Communiqué Amendment) published in the Official Gazette dated September 21, 2024 and numbered 32669, certain amendments were made to the Communiqué on Principles Regarding Venture Capital Investment Funds (Communiqué). With the Communiqué Amendment; Venture Capital Investment Funds’ Investments in Foreign Companies Made...Read More

With the entry into force of the “Decision on the Amendment of the Decision on the Implementation of Certain Articles of the Customs Law No. 4458” (Decision) published in the Official Gazette dated August 6, 2024 and numbered 32624, Articles 62/1 and 126 of the Council of Ministers Decision No. 2009/15481 K. dated 29/09/2009 were...Read More

In the Official Gazette dated July 24, 2024 and numbered 32611, Article 5 of the Communiqué on the Electronic General Assembly System to be Applied in the General Assemblies of Joint Stock Companies published in the Official Gazette dated 29/08/2012 and numbered 2839 was amended and this amendment entered into force on the date of...Read More

In its decision dated 14/3/2024 and numbered 2023/69 E., 2024/82 K. published in the Official Gazette dated 19/4/2024 and numbered 32522 (Decision), the Constitutional Court (AYM) ruled that the Additional Corporate Tax introduced by Law No. 7440 for the amounts exempted and deducted in the corporate tax return for the year 2022 and discounted corporate...Read More

The Communiqué (Amending Communiqué) Amending the Communiqué on Decree No. 32 on the Protection of the Value of the Turkish Currency (Communiqué No: 2008-32/34) (Communiqué) prepared by the Ministry of Treasury and Finance entered into force after being published in the Official Gazette on February 28, 2024. As it is known, with the amendment made...Read More

Communiqué on Redetermination of Minimum Equity Amounts of Payment and Electronic Money Institutions was published in the Official Gazette on January 27, 2024 The Central Bank of the Republic of Turkey (CBRT) amended the Communiqué on the Redetermination of the Minimum Equity Amount of Payment and Electronic Money Institutions (Communiqué) published on 27/01/2024 and the...Read More