I’ve just released a SharePoint 2010 solution for external SharePoint sites that need to comply with EU notification rules.
The control is activated on each Web Application and displays a message at the top of every page for each user until they click the confirm button. The confirm button stores a cookie which is detected on further page views and does not display if its detected.
This control allows active consent rather than implied consent.
Tested in SharePoint 2010 Foundation, 2010 Server, IE8/9, Chrome, Firefox.
Download from CodePlex: SharePoint 2010 Cookie Approval