Full union at EU or Eurozone level the only way for a real Single Market

Since the EU has the factor of many official languages, to get a real Internal Market it needs more unification than the US (which has 1 official language).

If Merkel, Sarkozy et al (see "competitiveness pact" presented to the other 15 during a closed lunch meeting of the Eurozone 17 during the European Council of Feb. 4) want a truly competitive Eurozone, they must merge their fiscal, taxation & other systems. Ie full union. The only way.

A real EU Single Market: How can entrepreneurship flourish in the EU & the Eurozone with 27 and 17 different company & personal taxation systems & bilateral (instead of EU or Eurozone) agreements for double tax avoidance? Who can call this thing a Single Market? For whom/what?

Because:

18 years after 1/1/1993, is the EU Single Market still a myth rather than reality for the average EU firm? IMO, yes, a myth, still.

A single market from Cyprus & Rhodes to Limerick and Lisboa to Helsinki. When will we finally have it, for real?

Eg how many EU firms (esp SMEs) do business with most or all 26 other "parts" of the alleged EU Single Market?
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