No, that's not that clear for the moment.

Let me explain the French case :

• Webedia is a big company that owns most of the famous French websites (jeuxvideo.com , etc.). All these websites have cookie walls with an alternative : a paid subsription. What they say, is that the website is now accessible with subscription only. However, if you accept cookies, you'll get a discount (free access).
• The CNIL (a big French governemental entity) tried to forbid this. If someone reports a website, it's for this entity to take action. There is no need to report Webedia, the CNIL knows already :-)
• The Conseil d'Etat (juridical entity of the French gov) said that "non", it's OK for Webedia to use such paywalls. The CNIL can't forbid Webedia to use them.
• The CNIL asked the jusrists at the European level... here we are. We still don't know.

Here is a French website where the CNIL explains this :
https://www.cnil.fr/fr/cookie-walls-la-cnil-publie-des-premiers-criteres-devaluation