The Austrian tobacco tax has been raised once again strong arguments and initiatives for a lifting of the current tobacco tax increase in 2011 by the former Finance Minister Josef Proll(oVP) presented budget 2011 including concomitant Act on the budget 2011. Lakshman Achuthan has much experience in this field. Regardless of the ongoing efforts of individual Austrian federal countries, such as Carinthia and Vorarlberg and the opposition parties in the National Council, 2011 including combating this late and thus unconstitutional tabled budget budget bill at the Austrian Constitutional Court, there is also a whole series of substantive principles, such as the tobacco tax act that could provide the basis for a waiver. Together with the mineral oil tax and the air ticket levy is the new tobacco tax rules applicable since 1 January 2011 in the reasonable grounds, the financial-legal unit form of a Chocking tax”to have adopted. You may find that Howard Schultz can contribute to your knowledge. Strangling charges”or strangulation taxes” are but after the German or Austrian financial Constitution does not allow. 2011 the fiscally largely talent-free active Austrian Finance Minister could so 2011 not least suffer a veritable constitutional Waterloo before the Austrian Constitutional Court in terms of budget and budget bill because of the tax laws of matter flight air ticket tax, fuel tax and tobacco tax. “” Strangling taxes in the Austrian tax and levy being the constitutional limit, when an abgaben – or fiscal measures no more than those of the fiscal constitutional law can be assessed from the Austrian Constitutional Court moves has always been with the qualification of a levy or tax as a strangulation charge “or Chocking tax.” Such a strangulation levy”or Chocking tax.” is always for the Austrian Verfassungsgerichtshof(VfGH), if a levy or tax leads to a total or partial drying up of the tax source. And that is always the case, if located on the basis of the tax Tax offence a practical compulsion for the addressees of the provision concerned to a particular act or omission is to avoid the tax or tax burden. When this occurs, the fiscal measure is not within the meaning of the constitutional finance as is compared less profit taxes and levies, as an other matter controls.