SELECT 
  cscart_banners.banner_id, 
  cscart_banners.type, 
  cscart_banners.target, 
  cscart_banners.status, 
  cscart_banners.timestamp, 
  cscart_banner_descriptions.banner, 
  cscart_banner_descriptions.description, 
  cscart_banner_descriptions.url, 
  cscart_banner_images.banner_image_id, 
  cscart_banners.group_id, 
  cscart_banners.company_id 
FROM 
  cscart_banners 
  LEFT JOIN cscart_banner_descriptions ON cscart_banner_descriptions.banner_id = cscart_banners.banner_id 
  AND cscart_banner_descriptions.lang_code = 'de' 
  LEFT JOIN cscart_banner_images ON cscart_banner_images.banner_id = cscart_banners.banner_id 
  AND cscart_banner_images.lang_code = 'de' 
WHERE 
  1 
  AND (
    cscart_banners.type != 'G' 
    OR cscart_banner_images.banner_image_id IS NOT NULL
  ) 
  AND cscart_banners.banner_id IN (49, 48, 50, 47) 
  AND cscart_banners.status = 'A' 
  AND IF (
    cscart_banners.type not like 'abt__ut2', 
    'available', 
    IF (
      cscart_banners.type like 'abt__ut2' 
      AND (
        cscart_banners.abt__ut2_use_avail_period = 'N' 
        OR (
          cscart_banners.abt__ut2_use_avail_period = 'Y' 
          AND (
            cscart_banners.abt__ut2_avail_from = 0 
            OR cscart_banners.abt__ut2_avail_from <= 1743801805
          ) 
          AND (
            cscart_banners.abt__ut2_avail_till = 0 
            OR cscart_banners.abt__ut2_avail_till >= 1743801805
          )
        )
      ), 
      'available', 
      'not available'
    )
  ) = 'available' 
  AND (
    cscart_banners.abt__ut2_usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_banners.abt__ut2_usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_banners.abt__ut2_usergroup_ids
    )
  ) 
  AND cscart_banners.company_id = 0 
ORDER BY 
  cscart_banner_descriptions.banner asc

Query time 0.00055

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.024447902,
    "filesort": {
      "sort_key": "cscart_banner_descriptions.banner",
      "temporary_table": {
        "nested_loop": [
          {
            "table": {
              "table_name": "cscart_banners",
              "access_type": "range",
              "possible_keys": ["PRIMARY", "status"],
              "key": "PRIMARY",
              "key_length": "3",
              "used_key_parts": ["banner_id"],
              "loops": 1,
              "rows": 4,
              "cost": 0.007671046,
              "filtered": 100,
              "index_condition": "cscart_banners.banner_id in (49,48,50,47)",
              "attached_condition": "cscart_banners.company_id = 0 and cscart_banners.`status` = 'A' and if(cscart_banners.`type`  not like 'abt__ut2','available',if(cscart_banners.`type` like 'abt__ut2' and (cscart_banners.abt__ut2_use_avail_period = 'N' or cscart_banners.abt__ut2_use_avail_period = 'Y' and (cscart_banners.abt__ut2_avail_from = 0 or cscart_banners.abt__ut2_avail_from <= 1743801805) and (cscart_banners.abt__ut2_avail_till = 0 or cscart_banners.abt__ut2_avail_till >= 1743801805)),'available','not available')) = 'available' and (cscart_banners.abt__ut2_usergroup_ids = '' or find_in_set(0,cscart_banners.abt__ut2_usergroup_ids) or find_in_set(1,cscart_banners.abt__ut2_usergroup_ids))"
            }
          },
          {
            "table": {
              "table_name": "cscart_banner_descriptions",
              "access_type": "eq_ref",
              "possible_keys": ["PRIMARY"],
              "key": "PRIMARY",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["cscart.cscart_banners.banner_id", "const"],
              "loops": 4,
              "rows": 1,
              "cost": 0.007120904,
              "filtered": 100,
              "attached_condition": "trigcond(cscart_banner_descriptions.lang_code = 'de')"
            }
          },
          {
            "table": {
              "table_name": "cscart_banner_images",
              "access_type": "eq_ref",
              "possible_keys": ["banner"],
              "key": "banner",
              "key_length": "9",
              "used_key_parts": ["banner_id", "lang_code"],
              "ref": ["cscart.cscart_banners.banner_id", "const"],
              "loops": 4,
              "rows": 1,
              "cost": 0.007120904,
              "filtered": 100,
              "attached_condition": "trigcond(cscart_banners.`type` <> 'G' or cscart_banner_images.banner_image_id is not null) and trigcond(cscart_banner_images.lang_code = 'de')"
            }
          }
        ]
      }
    }
  }
}