Wine Law

9 according to Retail Price), (ii) the ISC applicable to these beverages is increased (iii) ) the ISC is organized according to the degree of alcohol they contain; and (iv) some avoidance incentives are eliminated. Likewise, the ISC to be paid will be the highest value that results from comparing the result obtained from applying the rate or fixed amount, as appropriate. The rule also indicates that if the result obtained from applying the rate or fixed amount, referred to in the previous procedure, turns out to be the same, the ISC payable will be said result. In this regard, there are various comments that were made in those years and that it has in the case of wine and other spirits, its current consequences, because if the ISC seeks to tax the negative externality produced by consumption, as it is conceptualized by the tax governing body Peruvian. The ISC is an indirect tax that, unlike the IGV, only taxes certain goods (it is a specific tax); One of its purposes is to discourage the consumption of products that generate negative externalities in the individual, social and environmental order, such as: alcoholic beverages, cigarettes and fuels. SUNAT (2018). In other words, it has extra-fiscal purposes or purposes such as being an instrument of allocative actions in the event of undesirable needs, taxing the consumption of harmful goods, among others. (Opinion of the Commission for the defense of the consumer and regulatory bodies of public services, 2016). In the case of wine, a specific tax would suffice, the opposite, that is, its alternative application would mean the concurrence of the ad valorem system, which taxes alcoholic beverages by their price and not by the externality they generate, therefore, it would be distorting the Organizing social purpose prioritizing the collection at the cost of sacrificing the clearance of a wine industry and putting behind the back the promotion and promotion of wine that is a generator of regional economies. In this regard, although "It is an obligation of the State to ensure, within the legal protection processes, compliance with reasonable measures that solve legitimate problems, such as public health, without entailing impediments to economic development" (Bernal 2018) In the specific case, the growth of the wine industry in Peru has been disadvantaged or impeded its growth or development, since between a specific