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Netherlands
Practice Relating to Rule 60. Improper Use of the United Nations Emblem or Uniform
The Military Manual (1993) of the Netherlands provides that it is “prohibited to misuse … the emblem of the United Nations”. 
Netherlands, Toepassing Humanitair Oorlogsrecht, Voorschift No. 27-412/1, Koninklijke Landmacht, Ministerie van Defensie, 1993, p. IV-3.
The manual further states that “the misuse of … recognized protective signs (UN for example)” is a grave breach of the 1977 Additional Protocol I. 
Netherlands, Toepassing Humanitair Oorlogsrecht, Voorschift No. 27-412/1, Koninklijke Landmacht, Ministerie van Defensie, 1993, p. IX-5.
The Military Manual (2005) of the Netherlands states: “It is also forbidden to misuse the emblem of the United Nations.” 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0416.
Under the International Crimes Act (2003) of the Netherlands, “making improper use … of the flag or of the military insignia and uniform … of the United Nations, … resulting in death or serious personal injury”, is a crime, when committed in an international armed conflict. 
Netherlands, International Crimes Act, 2003, Article 5(3)(f).