القاعدة ذات الصلة
Italy
Practice Relating to Rule 51. Public and Private Property in Occupied Territory
Section A. Movable public property in occupied territory
Italy’s IHL Manual (1991) states that, in occupied territory, “cash, funds, realizable securities, depots of arms, means of transportation, stores and in general all movable property belonging to the enemy public administration become the property of the occupying State”. 
Italy, Manuale di diritto umanitario, Introduzione e Volume I, Usi e convenzioni di Guerra, SMD-G-014, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, Vol. I, § 42; see also § 49(9).
Italy’s Law of War Decree (1938) states that, in occupied territory, “cash, funds, realizable securities, depots of arms, means of transportation, stores and in general all movable property belonging to the enemy public administration, which may be used for war operations, become the property of the [occupying] State”. 
Italy, Law of War Decree, 1938, Article 60.
Regarding property in enemy territory, the Decree provides: “Arms, ammunition, foodstuffs and any other object belonging to the enemy State are subject to confiscation when directly usable for military purposes.” 
Italy, Law of War Decree, 1938, Article 292.