Related Rule
Italy
Practice Relating to Rule 148. Reprisals in Non-International Armed Conflicts
Italy’s Combatant’s Manual (1998) instructs: “[D]o not engage in reprisals”. 
Italy, Manuale del Combattente, SME 1000/A/2, Stato Maggiore Esercito/Reparto Impiego delle Forze, Ufficio Dottrina, Addestramento e Regolamenti, 1998, § 250.
At the CDDH, Italy submitted the following proposal to be included in the draft Additional Protocol II to the effect that: “The provisions of the present Part must be observed at all times and in all circumstances, even if the other Party to the conflict is guilty of violating the provisions of the present Protocol.” 
Italy, New proposal concerning an Article of draft Additional Protocol II submitted to the CDDH, Official Records, Vol. X, CDDH/I/287/Rev. 1, 3 February–18 April 1975, p. 110.
At the CDDH, when Article 10 bis of the Additional Protocol II was rejected, Italy, in its explanation of vote, stated:
The Italian delegation abstained in the vote leading to the deletion of Article 10 bis, which provided that certain articles of Protocol II “shall not, in any circumstances or for any reason whatsoever, be violated, even in response to a violation of the provisions of the Protocol”.
A majority of delegations decided to delete Article 10 bis because of the widely felt need to simplify Protocol II as far as possible, in order to render it clear, to the point, well balanced and thus acceptable to a large number of countries …
… Protocol II contains many provisions mentioning obligations which must be respected “in all circumstances”, or rules which must be followed “as a minimum”. The language is very clear, highlighting the need for unconditional respect for those obligations and rules, even if the other Party to the conflict does not respect them. This is to be expected, since what is involved are elementary human rights, to which a basic morality (much older than the legal rule) ascribes absolute value …
Moreover, everything in Protocol II which represents a development of the common Article 3 of the 1949 Geneva Conventions, is subject to the conditions and rules set out in that article. And that article specifically mentions rules which must be applied “as a minimum” or “at any time and in any place whatsoever”; this clearly shows that these rules (and thence the rules derived from them in the present Protocol) must be understood as requiring unconditional respect. 
Italy, Statement at the CDDH, Official Records, Vol. VII, CDDH/SR.51, 3 June 1977, pp. 120–121.