public class Content{
   @Id @GeneratedValue
   private Long id;

   @OneToMany
   @JoinTable(name = "Content_Tags)
   private Set<Tag> tags;

   @Temporal(TemporalType.TIMESTAMP)
   private Date addedDate;

   ...
}

public class Tag{
   @Id @GeneratedValue
   private Long id;

   private String name;

   ...
}

select from Content c where not exists(select from Tag t where t.contentId=c.id and t.name in (:excludedList) ) order by addedDate asc limit 1

      final DetachedCriteria criteria = DetachedCriteria.forClass(Content.class, "c");

      if (!tagsExcluded.isEmpty()) {
         LOGGER.trace("Adding excludedTags restrictions");
         criteria.createAlias("c.tags", "tags");

         final DetachedCriteria tagsExcludedCriteria = DetachedCriteria.forClass(Tag.class, "t2");
         tagsExcludedCriteria.add(Property.forName("t2.name").in(tagsExcluded));
         tagsExcludedCriteria.setProjection(Projections.id());

         criteria.add(Restrictions.not(Property.forName("tags.id").in(tagsExcludedCriteria)));
      }
      criteria.addOrder(Order.asc("downloadedDate"));
      return findUniqueResultByCriteria(criteria);