Opinion of Advocate General Richard de la Tour delivered on 11 December 2025.#Across Fiduciaria SpA and Others v Presidenza del Consiglio dei ministri and Others.#Requests for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Directive (EU) 2015/849 – Article 31 – Concept of legal arrangements having ‘a structure or functions similar to trusts’ – Trust mandates concluded by Italian trust companies (mandato fiduciario) – Access by persons with a legitimate interest to beneficial ownership information – Validity – Articles 7 and 8 of the Charter of Fundamental Rights of the European Union – Respect for private and family life – Protection of personal data – Principle of legal certainty – Concept of ‘legitimate interest’ – Right to an effective judicial remedy – Interim legal protection.#Joined Cases C-684/24 and C-685/24.