Wine Law

1 The Promotion of Wine and Taxation: Urgent Harmonisation for the Growth of the Peruvian Wine Industry Carlos Armas Morales 1 Introduction; 1. Wine as a Consumer Good Regulated by Law; 2. Laws for the Promotion of the Wine Industry; 3. Wine and Taxation; 4. Final Considerations; Conclusions; Recommendations; References. Introduction There are various references to define wine, such that it is a drink obtained from the grape by fermenting its juice, or that it is a food drink, made with the fermented juice of the grape, but the truth is that since time immemorial, Grapes are highly valued as a social drink and have been present in the diet of the human being and also its evolution as a good offered in the market for consumption has given rise to a series of measures by the governments in the countries where it is produced. This drink, consequently subject to national and international regulations, in this sense, this work tries to address its legal evaluation inherent to the Peruvian wine industry pointing out its various concurrent phases from the planting of the grape, its production, marketing, Among other aspects that are illustrated in a simple but real way in what Aedo said, showing the breadth of the duality of law and wine, namely: "when the wine became or in a health, public or economic problem, I generate the interest of the law: first prohibiting, later promoting and regulating its production, commercialization and consumption ”(2000). On the other hand, the laws on alcoholic beverages prescribed in Peru, where wine is included, have given various restrictions to prohibitions despite the fact that wine has an ancient tradition, great acceptance by the population and interests of some investors and even the State, Well, in addition to generating economies in the places where it is 1 Universidad Nacional Mayor de San Marcos UNMSM-PERU. Research Groups INCIRENA, (IPDTEL- OFTALABOR). Email : carmasm@unmsm.edu.pe. ORCID code: 0000-0002-4302-565X.