Judgment of the Court (Grand Chamber) of 3 May 2005 in Joined Cases C-387/02, C-391/02 and C-403/02: References for preliminary rulings from the Tribunale di Milano and the Corte d'appello di Lecce in the criminal proceedings against Silvio Berlusconi, Sergio Adelchi, Marcello Dell'Utri and Others (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)