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Italy
Practice Relating to Rule 147. Reprisals against Protected Objects
Section C. Cultural property
Italy’s IHL Manual (1991), providing for the prohibition of reprisals, inter alia, against “cultural property”, states: “The observance of international rules which expressly provide for the obligation to abide by them in any circumstances cannot be suspended by way of reprisals.” 
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, § 25.
Italy’s Law of War Decree (1938), as amended in 1992, states: “Respect for rules adopted in order to comply with international conventions which expressly exclude reprisals cannot be suspended.” 
Italy, Law of War Decree, 1938, as amended in 1992, Article 8.
Upon ratification of the 1977 Additional Protocol I, Italy stated:
Italy will react to serious and systematic violations by an enemy of the obligations imposed by Additional Protocol I … with all means admissible under international law in order to prevent any further violation. 
Italy, Declarations made upon ratification of the 1977 Additional Protocol I, 27 February 1986, § 10.