Wine Law

410 WINE LAW points a), b) and c) from Law 25.849. when referring to the resources to solve the Strategic Viticulture Plan (PEVI), it establishes a compulsory contribution in charge of “every viticulture establishment ”. That is, all the wineries, for every litre of elaborated wine, being the base taxable, should grant a determined quantity of wine without specifying if it belongs to their own or to a third party. Hence, the primary producers are not bound to pay the tax established by Law 25.849, because they are not expressly included as passive subjects. This is how the defendants answer, lacking legal interest in studying the event of confiscation of said taxes “(…) it is worth mentioning that Law 25.849 benefits the primary producers who are included on its benefits, but they are excluded from its finance and sustenance for reasons of political prudence and non - justiciable economy ” 26 . Moreover, Law 25.849 establishes the corresponding penalisations for failure in paying the compulsory tax, “(…) they will be penalised with the closing of the units where the transporting permissions are granted and/or the permissions for free circulation and/or requests to INV for exportation. The INV has all the faculties of the Laws 14.878 and 11.683 to comply with that mentioned law ”. It is relevant to mention that article 105 of Tax Law 11.683 states that: “(…) The entities of the executive, legal and judicial power, national, provincial, municipal and its departments will not expedite any procedure if the interested party do not show the correspondent credential. Said entities should compulsorily collaborate with what they are required ”. The methodology of closing the units where the transfer permits, free circulation permits or requests for exportation are processed, where the respective payment of the taxes imposed by Law 25.849 is not accredited, constitutes an administrative requirement, assumed by the norm and complies with the responsibility guidelines stipulated in Article 28 NC. In this respect, there are plenty of contributions enforced by reasons of economic promotion administrated by state and non-state entities 27 . As we can observe, it is verified the principle of volunteer membership (of the establishments to the union associations’ entities) and compulsory contributions, both resources destined to sustain the functioning of the planning through a minimum budget. 24 Federal Court of Appeals of Mendoza, no. 30.188/4, “A.P.A. Producer’s Association in Action with E.N.A. for Declarative Action of Unconstitutionality”. 25 Such as social security contributions, the professional or trade contributions, the economic regulation and promotion contributions: Law 18.656 of the National Fund of Cotton workers, Law 15.326 of the Emergency Sugar Workers Fund, Law 19.697 of the National Board of Seeds, Law 14.878 of Wine Surcharge, Law 12.236 of the Internal Mobile Tax of Yerba Mate, Law 13.273 of the Forest Fund, Law 21.740 of the National Board of Meat Workers and so on.