佳發蛋糕：修订间差异
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'''佳發蛋糕'''（{{lang-en|Jaffa Cakes}}）是一種由[[英國]]食品公司[[McVitie's]]發明於1927年的蛋糕狀餅乾，以[[雅法橙|佳發橘]]之名命名。通常直徑{{convert|2+1/8|in|mm}}，由兩層[[鬆糕]]夾一層橘子味果醬并塗上[[巧克力]]製成。<ref>{{cite web|url=http://www.food.gov.uk/foodlabelling/ull/|title=Labelling rules|publisher=[[Food Standards Agency]]|date=2008-04-09|deadurl=yes|archiveurl=https://web.archive.org/web/20080720141827/http://www.food.gov.uk/foodlabelling/ull/|archivedate=2008-07-20}}</ref><ref>{{cite web|url=http://www.jaffa-cakes.com/jaffa-cake-recipe|title=Jaffa cake recipe|publisher=jaffa-cakes.com|date=2009-12-09}}</ref> 形狀可大可小，也以棒狀形式出售。<ref>{{cite web|url=http://www.thegrocer.co.uk/articles.aspx?page=independentarticle&ID=208000|title=Jaffa Cake's lemon squeezy bar|publisher=Thegrocer.co.uk|date=|accessdate=2010-08-25|archive-date=2011-09-29|archive-url=https://web.archive.org/web/20110929151357/http://www.thegrocer.co.uk/articles.aspx?page=independentarticle&ID=208000|dead-url=no}}</ref> |
'''佳發蛋糕'''（{{lang-en|Jaffa Cakes}}）是一種由[[英國]]食品公司[[McVitie's]]發明於1927年的蛋糕狀餅乾，以[[雅法橙|佳發橘]]之名命名。通常直徑{{convert|2+1/8|in|mm}}，由兩層[[鬆糕]]夾一層橘子味果醬并塗上[[巧克力]]製成。<ref>{{cite web|url=http://www.food.gov.uk/foodlabelling/ull/|title=Labelling rules|publisher=[[Food Standards Agency]]|date=2008-04-09|deadurl=yes|archiveurl=https://web.archive.org/web/20080720141827/http://www.food.gov.uk/foodlabelling/ull/|archivedate=2008-07-20|accessdate=2013-10-22}}</ref><ref>{{cite web|url=http://www.jaffa-cakes.com/jaffa-cake-recipe|title=Jaffa cake recipe|publisher=jaffa-cakes.com|date=2009-12-09|access-date=2013-10-22|archive-date=2020-02-17|archive-url=https://web.archive.org/web/20200217121505/http://www.jaffa-cakes.com/jaffa-cake-recipe|dead-url=no}}</ref> 形狀可大可小，也以棒狀形式出售。<ref>{{cite web|url=http://www.thegrocer.co.uk/articles.aspx?page=independentarticle&ID=208000|title=Jaffa Cake's lemon squeezy bar|publisher=Thegrocer.co.uk|date=|accessdate=2010-08-25|archive-date=2011-09-29|archive-url=https://web.archive.org/web/20110929151357/http://www.thegrocer.co.uk/articles.aspx?page=independentarticle&ID=208000|dead-url=no}}</ref> |
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其主要消費區在英國和[[愛爾蘭]]，<ref name="Wallop">{{cite news|url=http://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html|title=Jaffa Cakes - definitely not biscuits - prepare to take on imitators|last=Harry Wallop|date=6 May 2012|work=[[The Daily Telegraph]]|accessdate=3 January 2013}}</ref> 而McVitie's並未註冊商標“Jaffa Cakes”，因此其他生產商和超市也可以使用該名稱。<ref name="Wallop"/> |
其主要消費區在英國和[[愛爾蘭]]，<ref name="Wallop">{{cite news|url=http://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html|title=Jaffa Cakes - definitely not biscuits - prepare to take on imitators|last=Harry Wallop|date=6 May 2012|work=[[The Daily Telegraph]]|accessdate=3 January 2013|archive-date=2022-01-21|archive-url=https://web.archive.org/web/20220121182018/https://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9249366/Jaffa-Cakes-definitely-not-biscuits-prepare-to-take-on-imitators.html|dead-url=no}}</ref> 而McVitie's並未註冊商標“Jaffa Cakes”，因此其他生產商和超市也可以使用該名稱。<ref name="Wallop"/> |
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除去最常見的橘子味，也有青檸、草莓和黑醋栗等各種味道。<ref>{{cite web |url=http://snackspot.org.uk/thread.php?story=0601201428sbc |title=McVitie's Jaffa Cakes Lemon and Lime |publisher=Snackspot.org.uk |date= |accessdate=2010-06-22 |archive-url=https://web.archive.org/web/20110726150614/http://snackspot.org.uk/thread.php?story=0601201428sbc |
除去最常見的橘子味，也有青檸、草莓和黑醋栗等各種味道。<ref>{{cite web |url=http://snackspot.org.uk/thread.php?story=0601201428sbc |title=McVitie's Jaffa Cakes Lemon and Lime |publisher=Snackspot.org.uk |date= |accessdate=2010-06-22 |archive-url=https://web.archive.org/web/20110726150614/http://snackspot.org.uk/thread.php?story=0601201428sbc |archive-date=2011-07-26 |dead-url=yes }}</ref><ref>{{cite web|url=http://www.talkingretail.com/products/product-news/12532-mcvities-launches-limited-edition-strawberry-flavoured-jaffa-cakes.html |title=McVitie’s launches limited edition Strawberry-flavoured Jaffa Cakes |publisher=Talkingretail.com |date=2009-04-27 |accessdate=2010-06-22}}</ref><ref>{{cite web|url=http://www.dailyrecord.co.uk/news/2005/12/12/jaffa-cakeover-86908-16474227/ |title=Jaffa Cakeover |publisher=The Daily Record |date=2005-12-12 |accessdate=2010-06-22}}</ref> |
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==分類== |
==分類== |
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因為英國政府會向[[巧克力餅乾]]而不是[[巧克力蛋糕]]徵收[[附加增值稅 (英國)|附加增值稅]]（VAT），<ref name="lee">{{cite book | title=Revenue Law Principles and Practice | publisher=A&C Black | author=Lee, Natalie | year=2011 | page=1009 | isbn=9781847667663}}</ref> 故McVitie's在1991年於VAT仲裁法庭上辯稱佳發蛋糕屬於蛋糕類而不是餅乾類。<ref name="which">{{cite web | url=http://www.which.co.uk/news/2010/06/what-you-do--and-dont--pay-vat-on-217890 | title=What you do – and don't – pay VAT on | work=Which? Magazine | date=24 June 2010 | accessdate=27 September 2012 | deadurl=yes | archiveurl=https://web.archive.org/web/20120905024532/http://www.which.co.uk/news/2010/06/what-you-do--and-dont--pay-vat-on-217890 | archivedate=2012年9月5日 | df= }}</ref> 謠傳他們還特地生產了特大號佳發蛋糕來用於法庭取證，<ref name="which"/> 最終該公司得以勝訴。<ref>{{cite web | url=http://www.bailii.org/uk/cases/UKVAT/2005/V19389.html | title=United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005] | publisher=British and Irish Legal Information Institute | accessdate=27 September 2012}}</ref><ref name="lee"/><ref>{{cite web | url=http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm | title=The borderline between cakes and biscuits | accessdate=2013-04-28 | archive-date=2013-04-17 | archive-url=https://web.archive.org/web/20130417092751/http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm | dead-url=no }}</ref> |
因為英國政府會向[[巧克力餅乾]]而不是[[巧克力蛋糕]]徵收[[附加增值稅 (英國)|附加增值稅]]（VAT），<ref name="lee">{{cite book | title=Revenue Law Principles and Practice | url=https://archive.org/details/revenuelawprinci0000unse_j7u2 | publisher=A&C Black | author=Lee, Natalie | year=2011 | page=[https://archive.org/details/revenuelawprinci0000unse_j7u2/page/1009 1009] | isbn=9781847667663}}</ref> 故McVitie's在1991年於VAT仲裁法庭上辯稱佳發蛋糕屬於蛋糕類而不是餅乾類。<ref name="which">{{cite web | url=http://www.which.co.uk/news/2010/06/what-you-do--and-dont--pay-vat-on-217890 | title=What you do – and don't – pay VAT on | work=Which? Magazine | date=24 June 2010 | accessdate=27 September 2012 | deadurl=yes | archiveurl=https://web.archive.org/web/20120905024532/http://www.which.co.uk/news/2010/06/what-you-do--and-dont--pay-vat-on-217890 | archivedate=2012年9月5日 | df= }}</ref> 謠傳他們還特地生產了特大號佳發蛋糕來用於法庭取證，<ref name="which"/> 最終該公司得以勝訴。<ref>{{cite web | url=http://www.bailii.org/uk/cases/UKVAT/2005/V19389.html | title=United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005] | publisher=British and Irish Legal Information Institute | accessdate=27 September 2012 | archive-date=2021-07-27 | archive-url=https://web.archive.org/web/20210727052538/http://www.bailii.org/uk/cases/UKVAT/2005/V19389.html | dead-url=no }}</ref><ref name="lee"/><ref>{{cite web | url=http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm | title=The borderline between cakes and biscuits | accessdate=2013-04-28 | archive-date=2013-04-17 | archive-url=https://web.archive.org/web/20130417092751/http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm | dead-url=no }}</ref> |
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==參考文獻== |
==參考文獻== |
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[[Category:曲奇]] |
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2022年9月8日 (四) 15:24的最新版本
 | 此條目需要擴充。 (2017年12月6日) |
 切開的佳發蛋糕 | |
| 类型 | 蛋糕 |
|---|---|
| 起源地 | 英國 |
| 发明者 | McVitie's |
| 主要成分 | 鬆糕、橘子果醬、巧克力 |
佳發蛋糕（英語：Jaffa Cakes）是一種由英國食品公司McVitie's發明於1927年的蛋糕狀餅乾，以佳發橘之名命名。通常直徑21⁄8英寸（54毫米），由兩層鬆糕夾一層橘子味果醬并塗上巧克力製成。[1][2] 形狀可大可小，也以棒狀形式出售。[3]
其主要消費區在英國和愛爾蘭，[4] 而McVitie's並未註冊商標“Jaffa Cakes”，因此其他生產商和超市也可以使用該名稱。[4]
除去最常見的橘子味，也有青檸、草莓和黑醋栗等各種味道。[5][6][7]
分類
[编辑]因為英國政府會向巧克力餅乾而不是巧克力蛋糕徵收附加增值稅（VAT），[8] 故McVitie's在1991年於VAT仲裁法庭上辯稱佳發蛋糕屬於蛋糕類而不是餅乾類。[9] 謠傳他們還特地生產了特大號佳發蛋糕來用於法庭取證，[9] 最終該公司得以勝訴。[10][8][11]
參考文獻
[编辑]- ^ Labelling rules. Food Standards Agency. 2008-04-09 [2013-10-22]. （原始内容存档于2008-07-20）.
- ^ Jaffa cake recipe. jaffa-cakes.com. 2009-12-09 [2013-10-22]. （原始内容存档于2020-02-17）.
- ^ Jaffa Cake's lemon squeezy bar. Thegrocer.co.uk. [2010-08-25]. （原始内容存档于2011-09-29）.
- ^ 4.0 4.1 Harry Wallop. Jaffa Cakes - definitely not biscuits - prepare to take on imitators. The Daily Telegraph. 6 May 2012 [3 January 2013]. （原始内容存档于2022-01-21）.
- ^ McVitie's Jaffa Cakes Lemon and Lime. Snackspot.org.uk. [2010-06-22]. （原始内容存档于2011-07-26）.
- ^ McVitie’s launches limited edition Strawberry-flavoured Jaffa Cakes. Talkingretail.com. 2009-04-27 [2010-06-22].
- ^ Jaffa Cakeover. The Daily Record. 2005-12-12 [2010-06-22].
- ^ 8.0 8.1 Lee, Natalie. Revenue Law Principles and Practice. A&C Black. 2011: 1009. ISBN 9781847667663.
- ^ 9.0 9.1 What you do – and don't – pay VAT on. Which? Magazine. 24 June 2010 [27 September 2012]. （原始内容存档于2012年9月5日）.
- ^ United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]. British and Irish Legal Information Institute. [27 September 2012]. （原始内容存档于2021-07-27）.
- ^ The borderline between cakes and biscuits. [2013-04-28]. （原始内容存档于2013-04-17）.