TITJUR Berlusconi and Others Opinion of Advocate General Kokott delivered on 14 October 2004. # Criminal proceedings against Silvio Berlusconi (C-387/02), Sergio Adelchi (C-391/02) and Marcello Dell'Utri and Others (C-403/02). # References for a preliminary ruling: Tribunale di Milano (C-387/02 and C-403/02) and Corte d'appello di Lecce (C-391/02) - Italy. # Company law - Article 5 of the EEC Treaty (subsequently Article 5 of the EC Treaty, in turn Article 10 EC) and Article 54(3)(g) of the EEC Treaty (subsequently Article 54(3)(g) of the EC Treaty, in turn, after amendment, Article 44(2)(g) EC) - First Directive 68/151/EEC, Fourth Directive 78/660/EEC and Seventh Directive 83/349/EEC - Annual accounts - Principle of a true and fair view - Penalties provided for in cases of false information on companies (false accounting) - Article 6 of First Directive 68/151 - Requirement that penalties for breaches of Community law be appropriate. # Joined cases C-387/02, C-391/02 and C-403/02.