As of today, there are no laws or regulations regarding
the legal status of DAOs nor Legislative Decree no.
231/2001 (the “Decree”), establishing criminal liability
over the entities with legal personality and regulating
seizure of their assets, expressly includes DAOs within its
scope; therefore, the relevant regulations concerning the
criminal seizure of company’s assets are not currently
applicable. Nevertheless, should it be possible to
incorporate a DAO as one of the entity types to which the
Decree applies, then the judge will be entitled to order
the seizure of the assets of the legal entity. Other forms
of seizure are provided by other laws which may be
applicable depending on the qualification of a DAO and
on the sector it operates in.