《欧共体条约》中没有对直接税的具体规定,欧共体①立法机关也没有对直接税进行立法。但是,欧共体法院②通过案例判决,间接地发展了个人所得税的扣除制度,明确了相关的税收处理办法:应退还临时居民纳税人超额缴纳的工薪所得税;对非居民应按扣除商业费用后的净所得征税;“狭隘”归集抵免制因阻碍成员国间的资本自由流动而被废止。 There is no specific regulation on direct taxes in the EC Treaty, nor does the EC legislature legislate on direct taxes. However, the Court of Justice of the European Communities (2) indirectly developed the system of deducting personal income tax through case judgments and clarified the relevant tax treatment methods: the excessively paid salary income tax on temporary residents should be refunded; non-residents should deduct business expenses after deducting commercial expenses Of the net income tax; “narrow ” Collection credit system was abolished by hindering the free flow of capital among member States was abolished.