No. You must be given the option to refuse tracking cookies. Without this having adverse consequences for you.

That is why a website is not allowed to use a cookiewall. If a cookiewall is used, you will be denied access to a website or an app if you refuse the tracking cookies. This is not permitted.

Yes. The general rules for cookie banners are about cookies and all other technologies in which you store information or gain access to the user's device (such as a mobile phone or computer). 

In addition to cookies, this also concerns:

• placing non-essential data on the user's device, such as via local storage;
• tracking pixels;
• web beacons;
• fingerprinting.