They used to be delicacy difficult to get, when tthere was still communism in Poland. Polish people love them, I can eat them, but I don't find them that fancy,
But italian icecreams, or yule log, that is a different story entirely :P
For tax purposes they're legally a cake. There was a VAT tribunal in 1991 that included this case and it was determined that they are cakes and not biscuits (as biscuits when wholly covered in chocolate are taxed at the standard rate and cakes remain taxed at 0% even when fully covered in chocolate).
It was assessed on a variety of criteria and the name was not of much consideration. Two example opposing arguments were that A. a Jaffa cake goes stale like a cake rather than soft like a biscuit
B. The product is presented as a snack and eaten with fingers like a biscuit as opposed to a fork like a cake might be.
There were several other arguments as well and allegedly McVities baked and produced a giant Jaffa Cake to show their point.
In the end the tribunal was ruled in favour of McVities and the Jaffa Cakes remained VAT free.
In Ireland they are also considered cakes although there it is because their moisture content is greater than 12%. As a result they pay a reduced VAT.
