- ^ Pringles 'are not potato crisps'. UK: BBC. 2008-7-4 （英文）. "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. 2008-7-6 （中文（香港））. "法官沃倫（JusticeWarren）指，消費者將品客劃歸為薯片，但根據法律規定，需徵稅的薯仔食品要「完全或主要由馬鈴薯製成」，品客的薯仔成份只佔42%，未符合規定，所以判寶潔得直。"
- ^ 2008 EWHC 1558 (Ch) 寶鹼公司(UK) 對壘 英國稅務與關稅局. 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). 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. 2009-5-20 （英文）. "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."
- ^ 南方都市报关于致癌进口品客薯片的报道
- ^ 宝洁公司对品客致癌事件的官方回应