France and Germany have found that they were unable to obtain consensus for a 27 member approach to corporation tax. What we would call competition, they deride as dumping. Like Sarkozy in his magnanimous experiment on the Tobin tax, both countries have decided to bilaterally fix their corporation taxes as a step towards the mouthful: the Common Consolidated Corporate Tax Base (also known as 'all your taxes are for Europe').
From the Brussels perspective, this is described as 'enhanced co-operation', a sign of where they would like it to be, not just a Franco-German initiative. And we will see how far this lasts...given the French elections coming up. On this point, they do wish to foist this on the whole Eurozone, removing one more method by which endebted countries may be able to compete.
And on another point of lunacy: we have Desmond Tutu lobbying the European Union for charging Canada more, as oil from tar sands and other sources could be imported, lowering the price of fuel. Part of the evil that forces the poor to choose between heating and eating, killing pensioners for the supposed good of the planet. The heating in Brussels isn't turned down.