Italy
Practice Relating to Rule 65. Perfidy
Section G. Simulation of protected status by using the United Nations emblem or uniform
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’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.
Protective emblems are used for:
…
-UN personnel, equipment and facilities.

[emphasis in original]