The Promotion of Wine and Taxation: Urgent Harmonisation for the Growth of the Peruvian Wine Industry Carlos E. Armas Morales1 1. Introduction; 2. Wine as a Consumer Good Regulated by Law; 3. Laws for the Promotion of the Wine Industry; 4. Wine and Taxation; 5. Conclusions; 6. Final Notes; 7. References. 1. INTRODUCTION There are several ways to define wine: a drink obtained from the grape by fermenting its juice or a food drink made with the fermented juice of the grape; but the truth is that, since immemorial times, grapes have been present in many human diets, being highly valued as a social drink. As such, wine’s evolution as a good offered in the consumer market has given rise to a series of government measures in the countries where it is produced, thus being subject to national and international regulations. In this sense, this article tries to address this drink’s legal evaluation inherent to the Peruvian wine industry, pointing out its various concurrent phases from the planting of the grape to its production and marketing. Among other aspects illustrated in what Aledo said, showing the breadth of the duality of law and wine, namely: “when the wine became or in a health, public or economic problem, I generate the interest of the law: first prohibiting, later promoting and regulating its production, commercialisation and consumption” (2000). Conversely, the laws prescribed in Peru on alcoholic beverages, in which wine is included, have lead to various restrictions and prohibitions, even though wine has an ancient tradition, great acceptance by the population and interests of some investors and even the State. In addition to generating economies in the places where it is produced, it has promoted the work. 1 Universidad Nacional Mayor de San Marcos (UNMSM-PERU); Research Groups INCIRENA, (IPDTEL-OFTALABOR); ORCID code: 0000-0002-4302-565X; carmasm@unmsm.edu.pe.
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