جستجوی مقالات مرتبط با کلیدواژه « حق امتیاز » در نشریات گروه « فقه و حقوق »

The transfer of the right to credit loans and bank facilities from the seller to the buyer is a phenomenon called "lending", which is known as a new example of selling. The ruling on this deal is controversial among contemporary jurists, and the legislature has not specified this. This article seeks to evaluate these transactions with jurisprudential and legal criteria; This is because, firstly, the transferability of the franchise of loans and facilities, and secondly, the verdict of such transactions is questionable. Therefore, by examining and analyzing the views of jurists and Iranian laws, in a descriptive-analytical method, it has been concluded that the right to credit loans and facilities, as a spiritual right, can not be transferred to others and is documented in the view of some jurists. Recent laws issued by banks, the illegitimacy and legal prohibition of these transactions, which, of course, the effects of this phenomenon, both economically and socially, emphasize its legal and religious prohibition.

Governments as owners of minerals or guardians of national interests have many financial instruments (fiscal and non fiscal) to obtain the economic rent expected of the exploitation of oil and natural gas resources. As far as the fiscal means is concerned, mineral section and in the framework of our study here, petroluem and natural gas, make the special tax bases of different rates that in turn have a role in the formation of a fiscal system special to this section in some countries. Development of methods of taxation on oil enable some countries to get a huge share of the rent through taxation of operations run by private sector (domestic and international petroleum companies) with no direct governmental investment or risks. In Iran, because of the exclusive domonion and ownership of minerals by the government, the National Petroleum Company as operator of petroleum operations, has a special fiscal arrangement with the state. In this article we compare the Iranian petroleum fiscal regime with that of other countries.

The concept of private ownership of oil and gas resources might seems as a strange phenomenon among Iranian lawyers, butthe private ownership over hydrocarbon resources has been recognized in the United States of America since the oil was drilled. Research in the enacted laws and regulation of different states in this country and jurisprudence in this regard show that the private ownership is based on two principles: (i) delimitation of hydrocarbons resources between neighboring lands, which empowers each owner of adjoining land to extract as much hydrocarbons as he can and (ii) detailed stipulation of rights and duties of land owners and oil and gas companies engaged in extracting hydrocarbons resources, according to which these rights and duties are not limited to written provisions of the concluded contract and the jurisprudence has assumed and read extra commitments into such contracts to complement relations of both parties.