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Uruguay
Practice Relating to Rule 40. Respect for Cultural Property
Uruguay’s Law on Cooperation with the ICC (2006) states:
26.2. Persons and objects affected by the war crimes set out in the present provision are persons and objects which international law protects in international or internal armed conflict.
26.3. The following are war crimes:
39. … commit theft, damage or other acts of vandalism against [cultural objects protected by international law]. 
Uruguay, Law on Cooperation with the ICC, 2006, Article 26.2 and 26.3.39.