Italy
Practice Relating to Rule 65. Perfidy
Section F. Simulation of protected status by using the distinctive emblems of the Geneva Conventions
Italy’s IHL Manual (1991) states that grave breaches of international conventions and protocols, including “the perfidious use … of international protective signs”, constitute war crimes.
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 distinctive signs.”
Italy’s Combatant’s Manual (1998) states:
The use of
protective emblems as “cover” for belligerent actions or to harm the enemy in any way constitutes an
ACT OF PERFIDY, which is a
serious violation of International Law and severely punished by the Wartime Military Penal Code.

[emphasis in original]