488 WINE LAW In the course of this work, the aspects raised in the title are to be address in three sections: wine as a consumer good regulated by law (2), promotion laws in favour of the wine industry (3) and taxation (4), followed by some conclusions (5) and final considerations (6). 2. WINE AS A CONSUMER GOOD REGULATED BY LAW According to the International Organisation of Vine and Wine (OIV in French), founded in 1924 and currently constituted by more than 40 wine-producing globally, wine is “The drink resulting exclusively from the alcoholic fermentation, total or partial, of the fresh grape or grape must” (2018). Therefore, an exclusive product of the grape in such a way that it would constitute a product, according to article 894 of the Peruvian Civil Code, which states that “non-renewable benefits are products, which are extracted from a good”. In this case, the good is the vine plant, which produces grapes that, on the one hand, are fruits that can be for direct consumption, according to the type of grape harvested, but, on the other, can be used as an input in wine production. Through certain technical processes, the grapes are transformed into goods such as wine, which is durable until marketed and consumed, then running out and, therefore, not renewable. Additionally, wine is a drinkable product, within the so-called liquors with alcoholic content, and so it is packaged, acquiring individuality either in unit form (bottles) or packaging (set of wine bottles), thus constituting a movable good with specific characteristics, which, when placed on the market for distribution, internal or foreign sale, is regulated by various aspects. For being a drink with alcohol content, it is subject to Law No. 28681, which regulates the commercialisation, consumption and advertising, whose regulation (DS No. 012-2009-SA) includes wine within alcoholic beverages in article 3 (“definitions”): “which covers all the products or by-products derived from the fermentation and distillation processes intended to be consumed orally; (beer, wine, spirits and others), macerated, fancy liquors”. The same article also regulates the commercialisation [art. 3(2)], consumption [art. 3(4)] and advertising of alcoholic beverages in order to warn and minimise the damage that they cause to the integral health of the human being, prioritising the protection of minors [art. 3(2)]. Article 18 of the same Regulation also limits its sale to those establishments authorised by the municipalities, where the inscriptions such as “Forbidden the
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