@Where(clause = 'state='ACTIVE'")
@Entity
public class Place {

  @Column(name="id_place")
  private String placeId;

  @Column(name="name")
  private String palceName;

@OneToMany(mappedBy = "place")
    private Set<PlaceTag> placeTag;

  ...
  ...
}

@Where(clause = 'state='ACTIVE'")
@Entity
public class Tag {

  @Column(name="id_tag")
  private String tagId;

  @Column(name="name")
  private String tagName;

   @OneToMany(mappedBy = "tag")
    private Set<PlaceTag> placeTag;
   ...
   ...
}

@Where(clause = 'poi.state='ACTIVE' AND tag.state='ACTIVE")
@Entity
public class PlaceTag {

  @Column(name="id")
  private String id;

  @ManyToOne(cascade = CascadeType.DETACH, fetch = FetchType.LAZY)
  @JoinColumn(name = "place_id")
  private Place place;

  @ManyToOne(cascade = CascadeType.DETACH, fetch = FetchType.LAZY)
  @JoinColumn(name = "tag_id")
  private Tag tag;

  ...
  ...

}

SELECT pt FROM PlaceTag pt;