Related Rule
Uruguay
Practice Relating to Rule 153. Command Responsibility for Failure to Prevent, Punish or Report War Crimes
Uruguay’s Disciplinary Regulations (1980) states: “No superior shall be absolved of his responsibility by his subordinates’ omission or carelessness in matters that he must and can supervise himself.” 
Uruguay, Reglamento General de Servicios No. 21 (1a y 2a Parte), Reglamento de Disciplina y Servicio Interno, 4ta. Edición, Publicación del Centro Militar, Vol. 61, Suplemento No. 58, April 1980, Article 26.
Uruguay’s Law on Cooperation with the ICC (2006) states:
The hierarchical superior, who may be a civilian or military official, irrespective of his or her official tasks or government, is criminally responsible for the crimes set out in Titles I to III of Part II of the present law [i.e. genocide, crimes against humanity and war crimes] committed by persons under his or her authority if for reasons of his or her position, task or function, he or she knew that they were participating in some form in the commission of the aforementioned crime or offences and if he or she, despite being able to do so, has not adopted all reasonable and necessary measures within his or her reach to impede, denounce or repress the commission of such crimes and offences. 
Uruguay, Law on Cooperation with the ICC, 2006, Article 10.
In 2012, in its third periodic report to the Committee against Torture, Uruguay stated:
21. … Act No. 18026 [2006 Law on Cooperation with the ICC] states that superior orders (due obedience) or exceptional circumstances, such as threat or state of war, political instability or any other public emergency, may not be invoked as justification for genocide, crimes against humanity or war crimes.
24. Articles 10 and 11 of Act No. 18026 supplement these concepts with that of command responsibility, which prevents “commission by omission” on the part of civilian or military superiors, and establishes that the crimes and offences concerned may not be tried in a military court. 
Uruguay, Third periodic report to the Committee against Torture, 15 November 2012, UN Doc. CAT/C/URY/3, submitted 14 September 2012, §§ 21 and 24.
In 2012, in its fifth periodic report to the Human Rights Committee, Uruguay stated:
144. … Act No. 18026 [2006 Law on Cooperation with the ICC] states that an order from a superior officer (due obedience) or exceptional circumstances, such as a threat of war or a state of war, political instability or any other public emergency, may not be invoked as a justification for genocide, crimes against humanity or war crimes.
147. Articles 10 and 11 of Act No. 18026 supplement these concepts with that of command responsibility, which prevents “commission by omission” on the part of civilian or military superiors, and rules out the possibility of prosecuting such crimes and offences before a military court. 
Uruguay, Fifth periodic report to the Human Rights Committee, 18 March 2013, UN Doc. CCPR/C/URY/5, submitted 21 December 2012, §§ 144 and 147.