Judgment of the Court (First Chamber) of 21 May 2026.#FZ AR SpA and SX Ltd v Ministero dell’Economia e delle Finanze, Dipartimento del Tesoro, Comitato di Sicurezza Finanziaria and Others.#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’.#Joined Cases C-428/24 and C-476/24.