The (European) Union shall establish an internal market. It shall work for the sustainable development of Europe based on balanced economic growth and price stability, a highly competitive social market economy, aiming at full employment and social progress, and a high level of protection and improvement of the quality of the environment. It shall promote scientific and technological advance.Another bizarre descendant of the Stalin constitution of 1936, this via the UN Charter in part. Note that the internal market is to be set up from the top rather than by free market forces.
Consolidated Treaty of Lisbon, Treaty on European Union, Article 3, Section 3, Subsection 1
Such a construct is on its face oxymoronic.
Worse, as you point out, the market is to be structured from top-down and the top does not bear analysis from a Democratic point of view. So you have a top-down economy dictated by elitists who are not responsible to the people, undertaking to create a "free market" which is a "social" market and explicitly limited in its freedom by protection of the environment.
Since all of these ill-defined conditions are to be interpreted by the very people who are to create the market, we have no representative democracy, no actual free market, we have rule by elites.
Small wonder, they cannot tolerate Ireland reducing taxes.