品客 (Chinese Wikipedia)

Analysis of information sources in references of the Wikipedia article "品客" in Chinese language version.

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163.com

money.163.com

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  • 英法院裁定品客薯片非薯片. 香港: 蘋果日報. 2008-07-06 [2008-07-06]. (原始内容存档于2008-07-09) (中文(香港)). 法官沃倫(JusticeWarren)指,消費者將品客劃歸為洋芋片,但根據法律規定,需徵稅的洋芋食品要「完全或主要由馬鈴薯製成」,品客的洋芋成份只佔42%,未符合規定,所以判寶僑得直。 

bailii.org

  • 2008 EWHC 1558 (Ch) 寶鹼公司(UK) 對壘 英國稅務與關稅局页面存档备份,存于互联网档案馆), British and Irish Legal Information Institute, 2008-7-4, (英文). This appeal is allowed because Regular Pringles are not, on the facts found, products "made from the potato, or from potato flour, or from potato starch" within excepted item 5.
  • 2009 EWCA Civ 407 英國稅務與關稅局 對壘 寶鹼公司(UK)页面存档备份,存于互联网档案馆), British and Irish Legal Information Institute, 2009-5-20, (英文). In the course of his urbane submissions on the "made from" aspect of Regular Pringles Mr Cordara QC referred to "the potato as a fiscal contaminant", the "essential characteristics of the paradigm potato crisp", the absence of "findings of potatoness" and the "quantitative role of the potato." In contending that Pringles (42% potato, 33% fat) were not "made from" the potato he put forward this proposition:"If a product has a number of significant ingredients it cannot be said to be 'made from' one of them." So it is argued that Regular Pringles, which also contain fat and flour, cannot be said to be "made from the potato." The response to these points is that it is vital to recall why the Tribunal was required in the first place to answer the question whether the goods in question are "made from" the potato. It was not in answer to a scientific or technical question about the composition of Regular Pringles, or in response to a request for a recipe. It was for the purpose of deciding whether the goods are entitled to zero rating. On this point the VAT legislation uses everyday English words, which ought to be interpreted in a sensible way according to their ordinary and natural meaning. The "made from" question would probably be answered in a more relevant and sensible way by a child consumer of crisps than by a food scientist or a culinary pedant. On another aspect of party food I think that most children, if asked whether jellies with raspberries in them were "made from" jelly, would have the good sense to say "Yes", despite the raspberries.

bbc.co.uk

news.bbc.co.uk

  • Pringles 'are not potato crisps'. UK: BBC. 2008-07-04 [2008-07-06]. (原始内容存档于2017-08-30) (英语). Mr Justice Warren ruled that Pringles were not "made from the potato" - as set out in the definition laid down by the 1994 VAT Act. 
  • Pringles lose Appeal Court case. UK: BBC. 2009-05-20 [2010-04-16]. (原始内容存档于2020-11-09) (英语). But a spokesperson for Procter & Gamble said the company had been paying VAT on the snack pending the appeal process, and so was not liable for any back taxes. 

buzzfeed.com

chinatimes.com

news.chinatimes.com

npr.org

pgtaiwan.com.tw

pringles.com

southcn.com

news.southcn.com

web.archive.org

  • 寶僑家品|品客页面存档备份,存于互联网档案馆), 查閱日期:2014-01-24, 品客官網
  • 三少四壯集-喉糖與翹鬍子洋芋片. 中國時報. 2013-03-08 [2014-01-24]. (原始内容存档于2014-02-01). 
  • SCOTT HORSLEY. Inventor's Ashes Buried in His Creation: Pringles Can. NPR. 2008-06-03 [2022-11-09]. (原始内容存档于2022-12-03). 
  • Pringles 'are not potato crisps'. UK: BBC. 2008-07-04 [2008-07-06]. (原始内容存档于2017-08-30) (英语). Mr Justice Warren ruled that Pringles were not "made from the potato" - as set out in the definition laid down by the 1994 VAT Act. 
  • 英法院裁定品客薯片非薯片. 香港: 蘋果日報. 2008-07-06 [2008-07-06]. (原始内容存档于2008-07-09) (中文(香港)). 法官沃倫(JusticeWarren)指,消費者將品客劃歸為洋芋片,但根據法律規定,需徵稅的洋芋食品要「完全或主要由馬鈴薯製成」,品客的洋芋成份只佔42%,未符合規定,所以判寶僑得直。 
  • 2008 EWHC 1558 (Ch) 寶鹼公司(UK) 對壘 英國稅務與關稅局页面存档备份,存于互联网档案馆), British and Irish Legal Information Institute, 2008-7-4, (英文). This appeal is allowed because Regular Pringles are not, on the facts found, products "made from the potato, or from potato flour, or from potato starch" within excepted item 5.
  • 2009 EWCA Civ 407 英國稅務與關稅局 對壘 寶鹼公司(UK)页面存档备份,存于互联网档案馆), British and Irish Legal Information Institute, 2009-5-20, (英文). In the course of his urbane submissions on the "made from" aspect of Regular Pringles Mr Cordara QC referred to "the potato as a fiscal contaminant", the "essential characteristics of the paradigm potato crisp", the absence of "findings of potatoness" and the "quantitative role of the potato." In contending that Pringles (42% potato, 33% fat) were not "made from" the potato he put forward this proposition:"If a product has a number of significant ingredients it cannot be said to be 'made from' one of them." So it is argued that Regular Pringles, which also contain fat and flour, cannot be said to be "made from the potato." The response to these points is that it is vital to recall why the Tribunal was required in the first place to answer the question whether the goods in question are "made from" the potato. It was not in answer to a scientific or technical question about the composition of Regular Pringles, or in response to a request for a recipe. It was for the purpose of deciding whether the goods are entitled to zero rating. On this point the VAT legislation uses everyday English words, which ought to be interpreted in a sensible way according to their ordinary and natural meaning. The "made from" question would probably be answered in a more relevant and sensible way by a child consumer of crisps than by a food scientist or a culinary pedant. On another aspect of party food I think that most children, if asked whether jellies with raspberries in them were "made from" jelly, would have the good sense to say "Yes", despite the raspberries.
  • Pringles lose Appeal Court case. UK: BBC. 2009-05-20 [2010-04-16]. (原始内容存档于2020-11-09) (英语). But a spokesperson for Procter & Gamble said the company had been paying VAT on the snack pending the appeal process, and so was not liable for any back taxes. 
  • 存档副本. [2016-08-01]. (原始内容存档于2020-12-09). 
  • 存档副本. [2016-08-01]. (原始内容存档于2020-11-11). 
  • 南方都市报关于致癌进口品客薯片的报道. [2008-08-19]. (原始内容存档于2019-08-01). 
  • 宝洁公司对品客致癌事件的官方回应. [2008-08-19]. (原始内容存档于2019-08-01).