Règle correspondante
Practice Relating to Rule 152. Command Responsibility for Orders to Commit War Crimes
The Military Criminal Code (1964), as amended in 1990, of the Netherlands provides:
(1) A soldier who intentionally gives an order to a subordinate to commit a crime will be punished as the author of that crime, if the order has been executed.
(2) If the order as meant in paragraph (1) has not been executed, the superior is punished with imprisonment of maximum five years or a fine of the fourth category, but never with a more severe punishment than would apply to the attempt of the ordered crime, or, in case such attempt is not punishable, to the crime itself. 
Netherlands, Military Criminal Code, 1964, as amended in 1990, Article 150.
The Report on the Practice of the Netherlands notes that this provision does not require that the order be manifestly criminal. 
Report on the Practice of the Netherlands, 1997, Chapter 6.7.
The Military Discipline Act (1990) of the Netherlands provides that giving an illegal order is contrary to discipline. 
Netherlands, Military Discipline Act, 1990, Article 28.