I've seen this comment made in various textbooks and papers. For example, the online textbook by Rob J Hyndman and George Athanasopoulos states at http://otexts.com/fpp/2/5/ that
Another problem with percentage errors that is often overlooked is that they assume a meaningful zero. For example, a percentage error makes no sense when measuring the accuracy of temperature forecasts on the Fahrenheit or Celsius scales.
Why is this the case?