Cookies and other tracking technologies

On August 19, 2026, Connecticut Attorney General William Tong announced a $275,000 settlement with online tax preparation company TaxAct over allegations that the company improperly disclosed taxpayer information to advertising partners through third-party tracking technologies on its website. The Attorney General alleged that, between January 2018 and December 2022, TaxAct used third-party tracking technologies for analytics and marketing purposes and, in doing so, disclosed detailed taxpayer information without informing consumers.

The settlement is notable because it highlights regulatory scrutiny over the disclosure of financial information, and also because it imposes extensive governance, monitoring, and auditing requirements on TaxAct relating to the use of third-party tracking technologies. In addition, the settlement does not specify what law was allegedly violated.

Continue Reading Connecticut Attorney General Settles with TaxAct Over Sharing Taxpayer Data
On 29 April 2026, the UK Information Commissioner’s Office (“ICO”) updated its guidance on the use of storage and access technologies (i.e., cookies and other technologies that store or access information stored on users’ devices) under Regulation 6 of the Privacy and Electronic Communications Regulations 2003 (“PECR”). These updates follow on the heels of two public consultations about the clarity of this guidance. We set out details of three of the most relevant updates for private companies below. Perhaps the most interesting element of the updated guidance, however, is an indication that the ICO is intending to follow through on its plan to enable the use of information storage / access technologies for “privacy-preserving” advertising purposes without consent. The ICO has not made explicit changes to its guidance, and the consultation response reiterates that the use of information storage / access technologies for online advertising—including related activities like frequency capping and ad measurement—currently requires consent under Regulation 6 of PECR. However, the ICO states that it will soon submit evidence to the UK Government on advertising-related activities that could be exempt from the PECR consent requirement, which the Government may then use to amend PECR to introduce statutory exemptions. It remains to be seen what the ICO will propose, but this could make it easier to engage in certain ad-related activities in the UK. … Continue Reading Three notable changes to the UK ICO’s guidance on cookies, and a hint of a more permissive approach to advertising cookies in the future

On November 16, 2023, the European Data Protection Board (“EDPB”) issued draft Guidelines 2/2023 on Technical Scope of Art. 5(3) of ePrivacy Directive (“Guidelines”).  Article 5(3) is the provision that requires consent before storing or accessing information on an end user’s device. Over the years it has become known as the “cookie rule,” but it is technology-agnostic.  The Guidelines expand upon guidance issued by the Article 29 Working Group in 2014, and are intended to clarify when the requirement applies to new tracking methods.  The Guidelines are open to public consultation through December 28, 2023. 

The Guidelines identify and explain the four key elements that trigger the obligation to obtain opt-in consent under Article 5(3) of the ePrivacy Directive (“ePD”).  The Guidelines set forth an extremely broad interpretation of what constitutes “storing” and “accessing” information on a user’s device that arguably goes beyond the plain meaning of these terms.  This interpretation is likely to be relevant for companies considering how to approach the discontinuation of third-party cookies on many browsers.    

Continue Reading EDPB Issues Draft Guidelines on Technical Scope of ePrivacy Directive Rules for Storage and Access

On October 1, 2020, the French Supervisory Authority (“CNIL”) published the final version of its Guidelines on cookies and other tracking technologies (hereafter, “guidelines” – see announcement here, and guidelines here, in French), as well as an adjoining set of best practice recommendations (in French) with examples on how to implement the guidelines.  In this blog post, we summarize the key points mentioned in the CNIL’s guidelines.
Continue Reading French Supervisory Authority Publishes Final Version of Cookie Guidelines, Says It Will Start Enforcing Them in April 2021