Currently the (empty) google tag manager container code is loaded (https://www.googletagmanager.com/gtm.js?id=GTM-XXYYZZZ), when someone visits the website the first time. That means, even before the user does approve the consent, Google learns about the user. This is a situation comparable to Google fonts handling.

Can you block the container code as long, as there is no consent given to either marketing or statistic tracking, and let it load only after approval to any of the categories other than "functional"?

Background: by calling the gtm-script data are sent to the US without consent of the user, and this seems to be the real issue in the whole "cookie / tracking" topic. Therefore the placement of the GTM code cannot be argued as a "functional" matter (although I would like to).