Wine Law

The close relationship between wine and people is very old. Vines have been cultivated for the purpose of making wine for 7,000 years (and possibly even longer) 23 . The vine (and the alcoholic drink obtained from its fruit) very quickly distinguished itself from other fruit or berry-producing plants capable of being transformed, by fermentation, into an alcoholic beverage. To begin with, wine has medical benefits. Ethanol, the alcohol in wine, contributes to relieving pain by inhibiting the central nervous system. It is also the only antiseptic product in constant use for nearly 2,000 years 24 . Finally, it has other attributes, in particular digestive. For these reasons, wine has a cultural value and a phenomenon of civilisation 25 far beyond its mere quality as an alcoholic drink, contrary to what the hygienism movement claim, because wine is a paradox because of the existence of constants at the origin of the vine and wine law, also called “Vitivinicole” law, highlighted by Professor Denis 26 . In fact, wine is not an agricultural product like any other. It has a sacred and religious aspect 27 . Wine is a genre, but it is not a fungible commodity, unlike other agricultural products 28 . Wine is also characterised by a pursuit of quality, added to which difficulties in transportation have resulted in growers planting vines in privileged locations, such as sunny hillsides near a route. It is also an asset, a luxury item. For this reason, it is taxable and liable to other duties and taxes, from the production of the grape to the consumption of the finished product. Because of the importance to the state of revenues flowing from this economic sector, compliance with these taxes and duties is closely monitored by the tax authorities. These characteristics are not a contemporary phenomena, but actual factors based on "a few fundamental concepts: starting with the sacred aspect, followed by its asset value and taxability and finally by its quality, particularities and origin" 29 . 23 H. Johnson, A World History of Wine, From Antiquity to the Present: Larousse 1990, p. 18. 24 H. Johnson, supra, p. 11. 25 H. Johnson, supra, p. 10. 26 D. Denis, Elements for a History of Vine Law and Wine: RD Rur. 1995, p. 529. 27 D. Boyer, The reform of alcohol advertising: RD Rur. 2005, study 25. 28 D. Denis, supra., p. 530. 29 D. Denis, supra.