Wine Law
4 Similarly, another applicable law is the consumer code: Law No. 29571, which observes in chapter IV Health and safety for consumers the protection of the wine consumer in relation to wine producers. Since there is a consumer relationship that is formalized in the names of both agents that expresses the aforementioned code, as follows: it defines the consumer as: “Natural or legal persons who acquire, use or enjoy as final recipients material products or services and intangible assets, for their own benefit or that of their family or professional group…” And to suppliers to "natural or legal persons ... that habitually manufacture, elaborate, manipulate, condition, mix, pack, store, prepare, sell, supply products ... of any nature to consumers ..." (article iv definitions, 1 and 2). Adding and describing later, distributors or traders, producers or manufacturers and importers that fit into the activity of wine suppliers. All this corroborates that although wine is considered a drink with alcohol content and that consumed in excess can threaten health, we observe that it is protected by state policies, laws and regulations sufficient to protect the excesses of the population, therefore, it is not considered consistent to punish the supposed negative externality, with high tax rates of the selective consumption tax (hereinafter ISC), evenmore so, when a mixed tax system is being applied since 2013 that also disadvantages the growth of this industry . Situation that is contrary to the current of other countries that impose a very low or even zero tax rate on wine, giving opportunity to the development of the wine industry inherent in wine. Aspects detailed in section 3. 2. Laws for the Promotion of the Wine Industry It is held in the twentieth century during the government of Juan Velasco Alvarado with the decree law 18386 published on September 16, 1970 by the Government of Juan Velasco Alvarado, the National Wine Plan is included, with this law whose objectives is to promote the industry viticulture, the production of wines and piscos of the highest quality is encouraged with a view to achieving a solid export market. It also proposes to intensify the actions of promotion and technical assistance. Appreciating in article 1, the commission of the execution of the plan to be developed by the Ministry of Agriculture, giving preferential attention to small and medium-sized farmers benefiting from the agrarian reform, who require and request technical assistance and genetic material for
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