Related Rule
Netherlands
Practice Relating to Rule 91. Corporal Punishment
The Military Manual (1993) of the Netherlands restates the prohibition of corporal punishment contained in Article 75 of the 1977 Additional Protocol I and Article 4 of the 1977 Additional Protocol II. 
Netherlands, Toepassing Humanitair Oorlogsrecht, Voorschift No. 27-412/1, Koninklijke Landmacht, Ministerie van Defensie, 1993, pp. VIII-3 and XI-4.
The Military Manual (2005) of the Netherlands states:
Fundamental guarantees
What is the right to protection of persons not deemed prisoners of war? Primarily, these are civilians who play a direct part in hostilities, but also to mercenaries … The use of violence against such persons is prohibited (… no corporal punishment, etc.). 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0708.
In its chapter on the protection of the civilian population, the manual refers to corporal punishment as an act that is “prohibited at all times”. 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0810.
(emphasis in original)
In its chapter on non-international armed conflict, the manual states:
It is expressly prohibited to carry out the following acts against the civilian population or individual civilians, wounded, sick or prisoners:
- violence or assaults on the life, health or physical or mental wellbeing of persons, especially: killing/murder, cruel treatment, mutilation, torture or corporal punishments;
- threatening anyone with the above-mentioned acts or treatment. 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 1051.
In its judgment in the Notomi Sueo case in 1947, the Temporary Court-Martial at Makassar sentenced four of the accused to death and two others to imprisonment. The accused were in charge of a prisoner of war camp. They were responsible for corporal and disciplinary punishments of prisoners of war, which went far beyond legitimate disciplinary measures. The Court thus considered that Article 46 of the 1929 Geneva POW Convention, which was considered to reflect customary international humanitarian law, had been violated. 
Netherlands, Temporary Court-Martial at Makassar, Notomi Sueo case, Judgment, 4 January 1947.