Earlier quoted context omitted.
The cookie banner is NOT regulated by the GDPR. It's related to the ePrivacy Directive, which is deeply intertwined with GDPR but a separate piece of legislation. It's not clear whether the GDPR's territorial applicability also holds for ePD. France in particular is drawing a divide between GDPR and ePD, because ePD lets them fine Google directly but GDPR require they mediate through the Irish DPA.
The "cookie law" as part of the ePD is indeed older than the GDPR, but the GDPR kinda supersedes it by including all tracking/data collection not just cookie data collection. It's also not entirely correct that the GDPR would require going through the Irish DPA or wherever a company in violation has their primary EU presence for tax purposes. True, the GDPR says the nation where a company has the primary presence of…
GDPR does not supercede the ePD. The ePD is, according to its own text, a law that extends the general privacy regulations to certain aspects of internet technology. So in many cases it defers out to the general privacy law in effect.
When ePD was passed, that law was the DPD, Data Privacy Directive. When GDPR was passed, all ePD references to the DPD became references to GDPR instead (this is Article 94 of GDPR). But ePD remains entirely in effect, just with updated references.
Most importantly, ePD requires Consent in certain cases, but defers to DPD/GDPR for what is the definition of consent. GDPR's definition of consent is much more stringent.
In cases where the ePD did not refer out to DPD, it remains unchanged by the passage of GDPR. So, according to CNIL, it does not include the one-stop-shop mechanism. See section "The competence of the CNIL" in the link below:
https://www.cnil.fr/en/cookies-financial-penalties-60-millio...