Italy
Practice Relating to Rule 65. Perfidy
Section H. Simulation of protected status by using other internationally recognized emblems
Italy’s IHL Manual (1991) provides that grave breaches of international conventions and protocols, among which “the perfidious use … of symbols of international protection” 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:
-Medical personnel, equipment and facilities, and medical and military religious support personnel; …
-Civil Defence personnel, equipment and facilities;
-Cultural objects and the personnel responsible for their care;
-Works and installations containing dangerous forces;
-Hospital and safety zones;
-Parlementaires.

[emphasis in original]