القاعدة ذات الصلة
Croatia
Practice Relating to Rule 38. Attacks against Cultural Property
According to Croatia’s LOAC Compendium (1991), acts of hostility against cultural objects are prohibited. However, cultural objects under general protection lose their immunity in cases of imperative military necessity. The existence of such necessity must be established by the local commander. 
Croatia, Compendium “Law of Armed Conflicts”, Republic of Croatia, Ministry of Defence, 1991, p. 10.
The Compendium further qualifies “unlawful attacks on cultural objects” as war crimes. 
Croatia, Compendium “Law of Armed Conflicts”, Republic of Croatia, Ministry of Defence, 1991, p. 56.
Croatia’s Commanders’ Manual (1992) states:
13. Specifically protected objects … may not be attacked.
14. The immunity of a marked cultural object may be withdrawn in case of imperative military necessity.
55. [In attack] the immunity of a marked cultural object shall only be withdrawn when the fulfilment of the mission absolutely so requires. Advance warning shall give time for safeguard measures and information on withdrawal of immunity.
69. Marked cultural objects whose immunity has been withdrawn shall still be respected to the extent the fulfilment of the mission permits. 
Croatia, Basic Rules of the Law of Armed Conflicts – Commanders’ Manual, Republic of Croatia, Ministry of Defence, 1992, §§ 13–14, 55 and 69.
According to Croatia’s Criminal Code (1997), it is a war crime to destroy “cultural objects or facilities dedicated to science, art, education or those established for humanitarian purposes”. 
Croatia, Criminal Code, 1997, Article 167(1).
The Code provides a heavier penalty if “a clearly recognizable facility is destroyed which belongs to the cultural and spiritual heritage of the people and which is under special protection of international law”. 
Croatia, Criminal Code, 1997, Article 167(2).
Croatia’s Criminal Code (1997), as amended to 2006, states that a war crime is committed by “whoever violates the rules of international law in time of war, armed conflict or occupation by ordering [or committing] an attack against objects protected by international law”. 
Croatia, Criminal Code, 1997, as amended in June 2006, Article 158(2).
In 1991, during the conflict in the former Yugoslavia, Croatia reported and condemned the destruction of and damage to cultural, historical and religious monuments by the Yugoslav army. 
Croatia, Ministry of Information, Report on the War against Croatia, August 1991, pp. 1–2; Ministry of Education and Culture, Report on cultural monuments, historic centres and sites damaged and destroyed during the war in Croatia, Institute for Protection of Cultural Monuments, 30 October 1991.