NOTE: This answer is given to me by Vincent Massol (a committer on the XWiki project), but he's unable to answer with his StackOverflow account.
You can use the following XWQL query which will list all documents having tags "tag1" and "tag2":
{{velocity}}
$services.query.xwql("from doc.object(XWiki.TagClass) as tag where 'tag1' member of tag.tags and 'tag2' member of tag.tags").execute()
{{/velocity}}
For more information on how to use XWQL see the reference documentation at http://extensions.xwiki.org/xwiki/bin/view/Extension/Query+Module