excellent, complete overview:
http://www.ifar.org/heritage.htm Art Loss In Iraq
PROTECTION OF CULTURAL HERITAGE IN TIME OF WAR AND ITS AFTERMATH
by JAMES A. R. NAFZIGER
James Nafziger is the Thomas B. Stoel Professor of Law and Director of International Programs, Willamette University College of Law. He chairs the Committee on Cultural Heritage Law of the International Law Association (ILA) and serves as President of the ILA's American Branch. He is also a member of IFAR's Law Advisory Council <snip>
THE GENEVA CONVENTION IV OF 1949 AND PROTOCOL I
The Geneva Convention Relative to the Protection of Civilian Persons in Time of War, 11 one of four agreements that still define thejus in bello, prohibits destruction of personal property, whether publicly or privately owned. In itself, the 1949 Convention therefore does little to strengthen the protective regime. But a 1977 protocol, that is, amendment to it (Protocol I to the Geneva Convention), prohibits acts of hostility against historic monuments, works of art, or places of worship that constitute the cultural or spiritual heritage of people and the use of such property for military efforts and prohibits direct reprisals against such property. Further, Geneva Convention IV and its Protocol I make it a "grave breach" to destroy clearly recognized and specially protected historic monuments, works of art, or places of worship. As a "grave breach" the offense constitutes a war crime, and thus an international crime subject to universal jurisdiction.
THE 1954 HAGUE CONVENTION
Increasing international pressure for an agreement that would specifically address the protection of cultural property during armed conflict resulted in negotiations that led to the 1954 Hague Convention. It attempts to broaden the scope of the 1899 and 1907 Hague Conventions by taking into account the events of World Wars I and II, by premising the law in the "cultural heritage of mankind," and by incorporating certain provisions of Geneva Convention IV to create a truly effective and comprehensive agreement on the protection of cultural property during hostilities, whether international or non-international (civil war). The Convention covers both movable and immovable property, which may bear a distinctive emblem. Parties must undertake preparations in time of peace against the foreseeable effects of armed conflict and prohibit:
any use of the cultural property in a manner that will likely expose it to destruction or damage in the event of an armed conflict;
the commission of any acts of hostility or reprisal against cultural property except for rea sons of military necessity; and
any form of theft, pillage, or misappropriation of cultural property.
To help enforce these provisions, parties agree to take steps to prosecute and impose sanctions upon offenders. The Convention also requires occupying states to help in safeguarding and preserving cultural property and provides for return of property seized during a conflict.
..much more...