NİTELİKLİ FİKRİ TAPU (NFT) VE TELİF HAKKI

• Published in: Mali Cözüm Dergisi Vol. 33; pp. 433 - 448
• Main Author: Karaturp, Nüket Evrim
• Format: Journal Article
• Language: Turkish
• Published: Istanbul Istanbul Chamber of Certified Public Accountants, ISMMMO-İstanbul Serbest Muhasebeci Mali Müşavirler Odası 01.03.2023
• Subjects: Blockchain; Copyright; Intellectual property; Non-fungible tokens
• ISSN: 1303-5444

NFT (Non-fungible Token), is a kind of coin which emerged in 2017, became popular with the spring of 2021 and rapidly reached a very high market volume (Yıldırım Köse and Yıldız, 2022), is a kind of unique and unchangeable virtual property (Özdemir, 2021, p.49) based on blockchain technology and provided with security and exchange with the help of smart contracts. NFT, which is essentially a part of the Ethereum blockchain, is defined as a kind of digital certificate also (Sarı, 2022, p. 254). NFT, which has reached a transaction volume of 54 billion US dollars with an increase of 220 percent in the first quarter of 2022 (Caymaz, 2022), is becoming more and more the focus of attention due to the size of the market, the fact that people see NFT as an investment tool and the ease of transfer it provides. However, it seems possible to experience loss of rights due to lack of technical knowledge and misleading explanations on the subject. It is seen that NFT, for which there is no legal regulation yet, is being examined in terms of its legal qualifications and legal problems that may arise from its use, and some domestic and foreign court decisions have begun to be made. Although NFT is mostly mentioned in connection with intellectual property rights, especially copyright, it is seen that NFT is not only related to intellectual property law, but also to many other branches of law such as contracts, securities, tax and property law (Çaǧlayan Aksoy & Üzken Üner, 2021, p. 115). It is seen that NFT stands out in terms of copyright due to its unchangeable nature and the reason that it will help protect the rights of the author through smart contracts and reduce the proof problems regarding the circuit. In this study, the concept of NFT, its legal nature and its legal consequences for interested parties are examined within the scope of copyright regulated by the Law on Intellectual and Artistic Works (Intellectual and Artistic Works, 2017). In our study, firstly, NFT and the concepts related to NFT such as blockchain, crypto money, virtual tokens and types of virtual tokens were examined, then legal problems, responsibilities and limited limitations that may arise in terms of parties in cases such as the creation and sale of NFT in connection with copyright within the framework of NFT were examined.numerous domestic and foreign judicial decisions have been mentioned, and the current legal situation in terms of taxation of NFTs has been evaluated.