The European Commission considers that they constitute a restriction to the freedom to provide services and to the free movement of capital in the Internal Market. Currently, resident individuals deriving comparable income can deduct the business expenses connected to that income. This results in taxing only the net income. However, individuals established in another EU/EEA State and without a permanent establishment in Romania cannot benefit from such a deduction, and are taxed on the gross income obtained from Romania. The Commission sees no valid justification for such a heavier taxation of the income of individuals established in another EU/EEA States, and considers it to be discriminatory and to constitute a restriction to the freedom to provide services and to the free movement of capital.