The Argentina international suffered cuts to his face after diving from a hired boat and landing on submerged rocks while taking a break in the Capri region of Italy.
Higuain was photographed bleeding from his mouth and being taken to hospital in a neck brace, where he reportedly required eight stitches to close two separate wounds.
De Laurentiis has blasted the medical attention given to the striker, who was signed in July from Real Madrid for a €39m fee, and hinted the incident is indicative of a wider issue in Italian healthcare.
"I have not met with Higuain," he told Sky Sport Italia. "But I want to see this cut to see if I can sue the region of Campania and Capri.
"An actor, a footballer, an ordinary person - when they go to hospital they must be looked after well.
"I saw a picture of the wound and I am willing to ask my lawyers to ask for €100m in damage - a figure that I will donate to charity.
"I'm tired of not having equal medical care. Politicians must be taught a lesson."
De Laurentiis also revealed that in-demand defender Juan Zuniga had been offered a bumper new deal in order to ward off interest from Juventus.
He told Radio Kiss Kiss: "I made a very important offer to Zuniga. I would say about 40 per cent more than Juventus (offered him).
"Then of course it’s up to him to decide whether he stays with us or goes to Juve."
It is yet to be confirmed whether Higuain will miss any match time due to his injuries sustained in the incident.
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