A directive is implemented through national law, so a cookie review cannot stop at the EU text. For placement or reading of cookies, teams need the applicable national transposition rule and any binding or persuasive guidance from the authority that enforces that rule in the relevant market.
To pick the applicable Member State rule in practice, start with the market that the site or app is actually serving, then check where the publisher, controller, or local entity is established, and then confirm which national law or authority guidance covers the specific technology and purpose. If more than one country could apply, use the law or guidance for the country tied to the targeted users and the deployment you are documenting, and record why that source was selected.
The supplied national-authority grounding supports only a limited example: CNIL guidance for audience measurement on websites and apps. It confirms the practical point that analytics rules can be subject to national variation and that teams should check the local data protection agency position before relying on an exemption.