Introduction
In 2025, 97% of websites use cookies, but only 23% fully comply with GDPR consent requirements according to the CNIL study. This non-compliance exposes companies to penalties of up to 4% of annual revenue. Understanding cookie regulations and consent has become critical for any business with an online presence.
This legal guide explains the specific legal obligations, potential penalties, and best practices for implementing a compliant consent system. Drawing from my experience in developing GDPR-compliant applications for over 20 clients, I share a practical and legally sound approach.
What are cookies and why is consent mandatory?
Legal definition of cookies
According to Article 82 of the French Data Protection Act, a cookie is a tracker that collects information about a user's browsing. This definition includes:
- Traditional HTTP cookies
- Local storage and session storage
- Tracking pixels
- Fingerprinting
- Web beacons
Legal basis for consent
Cookie consent is based on two complementary texts:
- ePrivacy Directive (2009/136/EC): requires prior consent
- GDPR (2016/679): defines consent validity criteria
Consent must be freely given, specific, informed, and unambiguous according to GDPR Article 7.
Consent exceptions
Some cookies are exempt from consent according to 2025 CNIL guidelines:
- Strictly necessary technical cookies: authentication, security, shopping cart
- User preference cookies: language choice, accessibility settings
- Audience measurement cookies under strict conditions: anonymized data, no cross-referencing, limited purpose
Cookie classification: obligations by category
Strictly necessary cookies
No consent required for:
- Session ID and authentication
- Security cookies (CSRF protection)
- Load balancing cookies
- E-commerce shopping cart
Maximum recommended duration: 13 months (CNIL recommendation)
Performance and analytics cookies
Consent required unless:
- Strict anonymous configuration (anonymized IP)
- No cross-referencing with other data
- Limited retention period (maximum 26 months)
- Purpose limited to service improvement
Google Analytics 4 requires consent since 2023, even in anonymous mode, according to European case law.
Advertising and tracking cookies
Consent always required for:
- Advertising networks (Google Ads, Facebook Pixel)
- Remarketing cookies
- Behavioral profiling
- Third-party sharing for commercial purposes
Maximum authorized duration: 13 months (Article 82 of French Data Protection Act)
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