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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024CA0428
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source: eu-eurlex
category: government/eu
category_raw: case-law
country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-19T22:00:00Z'
fetched_at: '2026-07-25T17:44:38.916261Z'
updated_at: '2026-07-25T18:26:32Z'
status: published
content_hash: 4c4f14dd0f4c1c4fa3106b3884dd2a0ca01a9d7475a91641a4bdb0eacad83b9f
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attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62024CA0428),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
license_rule: source:eu-eurlex
summary: 欧州連合の規則に基づき、ウクライナへの軍事侵攻に対応する制限措置において、信託財産の受益者がリストに記載されている場合、その財産は受益者に帰属または支配されるものとみなされ、凍結が求められる。
summary_source: llm
summary_en: 欧州連合の規則に基づき、ウクライナへの軍事侵攻に対応する制限措置において、信託財産の受益者がリストに記載されている場合、その財産は受益者に帰属または支配されるものとみなされ、凍結が求められる。
provenance:
  doc_id: 62024CA0428
  doc_id_scheme: celex
  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
entities:
- name: Anderson Taylor
  type: person
key_facts: []
related: []
related_auto: []
title: '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)'
---

# 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)

## TL;DR
欧州連合の規則に基づき、ウクライナへの軍事侵攻に対応する制限措置において、信託財産の受益者がリストに記載されている場合、その財産は受益者に帰属または支配されるものとみなされ、凍結が求められる。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [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)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024CA0428) — published 2026-07-19T22:00:00Z