Соответствующая норма
Luxembourg
Practice Relating to Rule 50. Destruction and Seizure of Property of an Adversary
Under Luxembourg’s Law on the Repression of War Crimes (1947), “excessive or unlawful requisitions, confiscations or expropriations” committed in time of war are war crimes. 
Luxembourg, Law on the Repression of War Crimes, 1947, Article 2(6).
Luxembourg’s Law on the Punishment of Grave Breaches (1985) punishes grave breaches of the 1949 Geneva Conventions, including “the extensive destruction or appropriation of property, not justified by military necessity and carried out unlawfully and wantonly” as crimes under international law. 
Luxembourg, Law on the Punishment of Grave Breaches, 1985, Article 1(9).