Wheel diameter does not determine speedo error. Overall tire diameter does. In addition, tires of the same specified size may vary in overall diameter. Review specs carefully and compare against OE tire diameter (based on mfg published specs).
No difference in speedo. They are the same diameter regardless of wheel size.
For gas milage, here is the official consumption difference for the EU 2.0 GT Line in Litres / 100 km.
Top to bottom: Wheel size, CO2 emissions, Fuel Urban, Fuel Extra urban, Fuel Mixed.