Wine Law

10 situation of promoting the growth of the wine industry and another abstract or diffuse defending "health general ”of the society that has better and greater protection mechanisms, the former should be chosen. Moreover, Ríos expresses, in a recent investigation on Supreme Decree No. 092-2013-EF in relation to the ISC, it states that: “The only thing that this actually achieves is, on the one hand, to increase the collection of the tax. and, on the other hand, that the de jure taxpayer transfers the tax to the final consumer through the sale price…” (Ríos 2019). On the other hand, it is a discriminatory tax, since by opting for the one in which the collection is higher in favor of the State, to a certain extent, it reduces the opportunity for the producer to be favored, and of course, it brings with it that the laws of development, promotion and wine are a dead letter and the diversion of the ISC's function as an extra-fiscal tax, which is corroborated by Ríos, in the sense that “selective taxation is distorted in terms of the theoretical foundations that sustain it, In other words, the tax is not fulfilling its extra-fiscal purpose (to discourage the consumption of the goods subject to the tax) ”, concluding that the application of the ISC in terms of the theoretical benefits to society, are not being fulfilled in the country (Ríos 2019). In this regard, there were two more attempts by congressmen representing the Ica Region, to change this unfavorable situation for the wine industry, this is how Bill No. 5286/2015-CR by José Luis Elías Avalos was proposed, presented at the party table. Congress on May 05, 2016 and Bill No. 2501/2017-CR by Miguel Ángel Elías Avalos received on March 06, 2018; both advocated that for the purposes of the selective consumption tax levied on the goods contained in the tariff items: 2204.10.00.00, 2204.21.00.00 and 2204 29 90 00 of Appendix IV of the IGV law, only the Specific System shall be applied; and that it must be included in literal B of the new appendix of the Single Ordered Text of the Law of General Sales Tax and Selective Consumption Tax, approved by Supreme Decree No. 055-99-EF and modifying standards (PRODUCTS AFFECTED TO THE APPLICATION OF FIXED AMOUNT) to the following assets. Both projects were very similar and they simplified it in the following table: