Joined Cases C-428/24 and C-476/24, FZ AR (Freezing of assets in trust) and Others: Judgment of the Court (First Chamber) of 21 May 2026 (requests for a preliminary ruling from the Tribunale Amministrativo Regionale per il Lazio – Italy) – FZ AR SpA v Ministero dell’Economia e delle Finanze, Dipartimento del Tesoro, Comitato di Sicurezza Finanziaria, Comando Generale della Guardia di Finanza, Nucleo Speciale di Polizia Valutaria, Agenzia del Demanio (C-428/24), SX Ltd v Ministero dell’Economia e delle Finanze, Comando Generale della Guardia di Finanza, Agenzia del Demanio (C-476/24) (Reference for a preliminary ruling – Common foreign and security policy – Restrictive measures taken in view of the military aggression against Ukraine – Regulation (EU) No 269/2014 – Article 2(1) – Freezing of funds and economic resources – Setting up of a trust – Trust beneficiary included on the list in Annex I to Regulation No 269/2014 – Freezing of the funds and economic resources held in the trust – Concepts of belonging to and control)