Related Rule
Belgium
Practice Relating to Rule 40. Respect for Cultural Property
Belgium’s Penal Code (1867), as amended in 2003, provides:
The grave breaches set out in Article 15 of the Second Protocol to the 1954 Hague Convention for the Protection of Cultural Property in the Event of Armed Conflict, adopted in The Hague on 26 March 1999, committed in time of armed conflict, as defined in Article 18(1)(2) of the 1954 Hague Convention and in Article 22 of the said Second Protocol, and listed below, constitute crimes under international law and shall be punished in accordance with the provisions of the present title, when such breaches endanger, by act or omission, objects protected by these Conventions, without prejudice to criminal provisions applicable to breaches committed out of negligence:
3. extensive destruction or appropriation of cultural property protected under the Convention and the Second Protocol. 
Belgium, Penal Code, 1867, as amended on 5 August 2003, Chapter III, Title I bis, Article 136 quater, § 3(3).
Belgium’s Law relating to the Repression of Grave Breaches of International Humanitarian Law (1993), as amended in 2003, provides:
The grave breaches set out in Article 15 of the Second Protocol to the 1954 Hague Convention for the Protection of Cultural Property in the Event of Armed Conflict, adopted in The Hague on 26 March 1999, committed in time of armed conflict, as defined in Article 18(1)(2) of the 1954 Hague Convention and in Article 22 of the said Second Protocol, and listed below, constitute crimes under international law and shall be punished in accordance with the provisions of the present title, when such breaches endanger, by act or omission, objects protected by these Conventions, without prejudice to criminal provisions applicable to breaches committed out of negligence:
3. extensive destruction or appropriation of cultural property protected under the Convention and the Second Protocol. 
Belgium, Law relating to the Repression of Grave Breaches of International Humanitarian Law, 1993, as amended on 23 April 2003, Article 1 ter, § 3(3).