Related Rule
Belgium
Practice Relating to Rule 147. Reprisals against Protected Objects
Section C. Cultural property
Belgium’s Law of War Manual (1983), citing several examples of jurisprudence, states:
Property protected by the [1954 Hague Convention for the Protection of Cultural Property] may not be made the object of reprisals. Therefore, [reprisals] may be directed only against combatants, non-protected property and a restricted group of non-protected civilians. 
Belgium, Droit Pénal et Disciplinaire Militaire et Droit de la Guerre, Deuxième Partie, Droit de la Guerre, Ecole Royale Militaire, par J. Maes, Chargé de cours, Avocat-général près la Cour Militaire, D/1983/1187/029, 1983, p. 36.