القاعدة ذات الصلة
Italy
Practice Relating to Rule 40. Respect for Cultural Property
Italy’s IHL Manual (1991) states:
The property of provinces and municipalities, that of institutions dedicated to religion, charity and education, the arts and sciences, even when property of the State or of other public entities in the occupied territory, shall be treated as private property.
The occupying military authority shall take all necessary measures to prohibit and punish any seizure of, destruction or wilful damage done to such property. 
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, § 46.
The manual further states that an occupying power has the duty “to abstain from pillaging the cultural property” in the occupied territory. 
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, § 48(5).
Italy’s Law of War Decree (1938), as amended in 1992, provides:
The property of provinces and municipalities, that of institutions dedicated to religion, charity and education, the arts and sciences, even when property of the State or of other public entities in the occupied territory, shall be treated as private property.
The occupying military authority shall take all necessary measures to prohibit and punish any seizure of, destruction or wilful damage done to such property. 
Italy, Law of War Decree, 1938, as amended in 1992, Article 61.