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Italy
Practice Relating to Rule 65. Perfidy
Section E. Simulation of an intention to negotiate under the white flag of truce
III. Military Manuals
Under Italy’s IHL Manual (1991), grave breaches of international conventions and protocols, including “the perfidious use … of international protective signs”, constitute war crimes. 
Italy, Manuale di diritto umanitario, Introduzione e Volume I, Usi e convenzioni di Guerra, SMD-G-014, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, Vol. I, § 85.
Italy’s LOAC Elementary Rules Manual (1991) states: “It is prohibited to feign a protected status by inviting the confidence of the enemy: misuse of … the flag of truce.” 
Italy, Regole elementari di diritto di guerra, SMD-G-012, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, § 46.
Italy’s Combatant’s Manual (1998) states:
Parlementaires, i.e. those who request to meet with the Commanding Officer of the enemy unit to discuss a ceasefire or to surrender, are protected by the “White flag”.
IT IS PROHIBITED to deceive the enemy by raising a white flag and then opening fire. 
Italy, Manuale del Combattente, SME 1000/A/2, Stato Maggiore Esercito/Reparto Impiego delle Forze, Ufficio Dottrina, Addestramento e Regolamenti, 1998, § 247.
[emphasis in original]