Règle correspondante
Iraq
Practice Relating to Rule 145. Reprisals
Section F. Limitation of reprisals by principles of humanity
The Report on the Practice of Iraq, in the chapter dealing with reprisals and with reference to a speech of the Iraqi President in 1983, notes: “As for the activities which constitute a violation to the human rights or the humanitarian law, this can never be reciprocated.” 
Report on the Practice of Iraq, 1998, Chapter 2.9.