EU Cookie Law (ePrivacy Directive) Explained (2026)

Independently fact-checked against primary sources (last audited September 10, 2026). · Reviewed by the RecordingLaw editorial team. · Law checked current as of September 10, 2026. · 35 primary sources cited on this page. How we verify our legal content

EU Cookie Law (ePrivacy Directive) Explained (2026)

Updates

Corrected the Dutch regulator's position on cookie walls (the AP treats them as unlawful and has been enforcing against misleading banners since April 2025), replaced the wrong Spanish LSSI penalty with the actual article 39 bands, re-dated the ePrivacy Regulation withdrawal to its 6 October 2025 Official Journal notice, re-dated the CJEU IAB Europe judgment to 7 March 2024 and added the Market Court's 14 May 2025 confirmation of the EUR 250,000 fine, named the Land data protection authorities rather than the BfDI as the German enforcer for website cookies, corrected the BGH date, added EDPB Guidelines 2/2023 on tracking beyond cookies, corrected the Digital Omnibus browser-signal timelines and the status of the EDPB taskforce report, and replaced two dead source links.

Independently fact-checked against the cited primary sources; governing law re-checked for recent changes

Major refresh: added the ePrivacy Regulation withdrawal, the Digital Omnibus cookie proposals, the cookie banner taskforce findings, the consent-or-pay opinion, CNIL fines and expanded country sections. Several statements in that revision were found to be inaccurate and were corrected on 10 September 2026; see the later entries in this log.

Reviewed and approved by an editor

Sources and References

  1. Directive 2002/58/EC on Privacy and Electronic Communications (ePrivacy Directive)(eur-lex.europa.eu).gov
  2. Directive 2009/136/EC Amending the ePrivacy Directive (Cookie Amendment)(eur-lex.europa.eu).gov
  3. CJEU Case C-673/17 (Planet49) — Cookie Consent Standard(curia.europa.eu).gov
  4. Article 29 Working Party Opinion 04/2012 on Cookie Consent Exemptions(ec.europa.eu).gov
  5. EDPB Guidelines 05/2020 on Consent under Regulation 2016/679(edpb.europa.eu).gov
  6. Regulation (EU) 2016/679 — General Data Protection Regulation (GDPR)(eur-lex.europa.eu).gov
  7. European Commission Work Programme 2025 — ePrivacy Regulation Withdrawal(commission.europa.eu).gov
  8. EU Digital Package — European Commission (Digital Omnibus)(digital-strategy.ec.europa.eu).gov
  9. EDPB Report of the Cookie Banner Taskforce (January 2023)(edpb.europa.eu).gov
  10. EDPB and EDPS Statement on the Digital Omnibus (2026)(edpb.europa.eu).gov
  11. CNIL - Cookies and other trackers: amending guidelines and recommendation (deliberations 2020-091 and 2020-092)(cnil.fr).gov
  12. Italy Garante Cookie Guidelines (2021)(garanteprivacy.it).gov
  13. Spain LSSI (Ley 34/2002) — Law on Information Society Services(boe.es).gov
  14. Germany TDDDG (Telekommunikation-Digitale-Dienste-Datenschutz-Gesetz), official consolidated text, sections 25, 26, 28 and 29(gesetze-im-internet.de).gov
  15. Ireland S.I. No. 336/2011 — Electronic Communications Regulations(irishstatutebook.ie).gov
  16. Netherlands Telecommunicatiewet, consolidated text in force from 15 August 2026(wetten.overheid.nl).gov
  17. France Loi Informatique et Libertes — Article 82(legifrance.gouv.fr).gov
  18. Autoriteit Persoonsgegevens - Tracking cookies: a cookie wall denying access after refusal is not valid consent(autoriteitpersoonsgegevens.nl).gov
  19. Autoriteit Persoonsgegevens, 11 November 2025 - more than 200 websites warned, about three quarters fixed, investigations opened(autoriteitpersoonsgegevens.nl).gov
  20. Autoriteit Persoonsgegevens, 15 April 2025 - 50 warning letters, the first of 500 planned each year(autoriteitpersoonsgegevens.nl).gov
  21. Withdrawal of Commission proposals, OJ C, C/2025/5423, 6 October 2025 (includes COM(2017) 10 final, 2017/0003 (COD), the ePrivacy Regulation)(eur-lex.europa.eu).gov
  22. CJEU Case C-604/22 IAB Europe, judgment of 7 March 2024 (ECLI:EU:C:2024:214)(eur-lex.europa.eu).gov
  23. Belgian Data Protection Authority - The Market Court rules in the IAB Europe case, 14 May 2025 (EUR 250,000 fine confirmed)(dataprotectionauthority.be).gov
  24. EDPB Guidelines 2/2023 on the technical scope of Art. 5(3) of the ePrivacy Directive, version 2.0 adopted 7 October 2024(edpb.europa.eu).gov
  25. Digital Omnibus proposal COM(2025) 837 final, procedure 2025/0360 (COD) - proposed GDPR Articles 88a and 88b(eur-lex.europa.eu).gov
  26. European Parliament Legislative Train - Digital package: state of play of the Digital Omnibus(europarl.europa.eu).gov
  27. Einwilligungsverwaltungsverordnung (EinwV) of 6 February 2025, BGBl. 2025 I Nr. 32, in force 1 April 2025(gesetze-im-internet.de).gov
  28. Bundesgerichtshof - judgment of 28 May 2020, I ZR 7/16 (Cookie-Einwilligung II)(bundesgerichtshof.de).gov
  29. CNIL, 1 September 2025 - Google fined EUR 325 million for Gmail advertising and cookie consent breaches (SAN-2025-004)(cnil.fr).gov
  30. CNIL cookie recommendation, consolidated version published 16 January 2026 (deliberations 2020-092 and 2025-131)(cnil.fr).gov
  31. CNIL recommendation on tracking pixels in emails, adopted 12 March 2026(cnil.fr).gov
  32. AEPD PS/00300/2019 (Vueling Airlines) - art. 22.2 LSSI, EUR 30,000 reduced to EUR 18,000 on voluntary payment(aepd.es).gov
  33. AEPD PS/00032/2020 (Iberia) - EUR 30,000 for breach of art. 22.2 LSSI over a cookie banner with no reject option(aepd.es).gov
  34. European Commission, 23 April 2025 - Apple and Meta found in breach of the DMA (Meta fined EUR 200 million)(ec.europa.eu).gov
  35. European Commission, 8 December 2025 - Meta commits to give EU users a choice on personalised ads(digital-markets-act.ec.europa.eu).gov
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