欧盟成员国所得税法的协调对于欧盟内资本自由流动的实现具有重要意义。欧盟部长理事会颁布了数个旨在协调成员国所得税税制的指令。欧洲法院通过解释共同体法有关服务和资本自由流动的规则来消除成员国国内所得税法中阻碍共同市场发展的因素。但是,由于共同体缺乏协调直接税的专有权限,欧盟层面上的所得税法发展缓慢。欧元的启动对欧盟成员国所得税法的协调提出了新的要求。 The coordination of the income tax laws of EU member states is of great significance for the realization of the free flow of capital within the EU. The EU Council of Ministers has issued several directives aimed at harmonizing the income tax regimes of member states. The European Court of Justice has eliminated the elements of the domestic income tax laws that hamper the development of the common market by explaining the Community law’s rules governing the free movement of services and capital. However, due to the lack of community-specific coordination of direct taxes, the income tax laws at the EU level have been slow to develop. The start of the euro has put new demands on the coordination of the income tax laws of EU member states.