FT is right that a two tier EU has existed since the early 90's but what people mean now when they say it is that a new organisation is set up under a new name that is more integrated
and therefore ending the EU
The USE and OES model

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"We know what to do, we just dont know how to get elected afterwards" Jean-Claude Juncker on how to fix the European economy

The consensus to do that simply doesn't exist. And in any case there is no need. If a group of member states want to integrate faster than the others, then they can use Enhanced Cooperation to realise that within the EU. I have no problem with that provided it isn't used to impose destination-taxes, but that actually becomes more likely under Article 113 of the Treaty on the Functioning of the European Union as amended by Lisbon which bans "distortions of competition" and authorises "measures of harmonisation" of taxation to that end.

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