Related Rule
Netherlands
Practice Relating to Rule 147. Reprisals against Protected Objects
Section C. Cultural property
The Military Manual (1993) of the Netherlands, in a chapter dealing with reprisals and referring, inter alia, to Article 53 of the 1977 Additional Protocol I, states: “No reprisals may be undertaken against cultural objects (historical monuments, works of art, places of worship, etc.).” 
Netherlands, Toepassing Humanitair Oorlogsrecht, Voorschift No. 27-412/1, Koninklijke Landmacht, Ministerie van Defensie, 1993, p. IV-6; see also p. V-7.
The Military Handbook (1995) of the Netherlands states: “Reprisals against cultural property are prohibited.” 
Netherlands, Handboek Militair, Ministerie van Defensie, 1995, p. 7-43.
The Military Manual (2005) of the Netherlands states:
In the history of warfare, reprisals carried out have often exceeded the set limits. This has led to the current prohibition, in the humanitarian law of war and specifically in AP I [1977 Additional Protocol I], of reprisals against several groups of people and objects.
The following are now forbidden as reprisals:
- attacks on cultural property (historic monuments, works of art, places of worship, etc.). 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0424.
In its chapter on behaviour in battle, the manual states: “No reprisals may be made against cultural property and buildings for religious worship.” 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0526.
In its chapter on the protection of the civilian population, the manual states that “reprisals against protected persons and their property are prohibited”. 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0808.