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Topic: earmarking, appropriation
Authority: Dutch data protection commissioner (information letter)

After several complaints from users, the Dutch data protection officer sent a letter to the companies concerned. He informed them that there would be no free will if they could only choose between cookies or no access to the website (so-called cookie wall). A website must therefore also be usable without cookies. If a website asks for permission to use cookies and access to the website or service is not possible, if this is refused, people will disclose their personal data under pressure, which is illegal.

Source:

https://autoriteitpersoonsgegevens.nl/nl/nieuws/websites-moeten-toegankelijk-blijven-bij-weigeren-tracking-cookies