26. 缔约国应考虑将《刑法典》第 48 条与《公约》第 2 条第 3 款协调一致，确保不得援引上级官员的命令作为酷刑的理由，并为此建立保护拒绝服从这种命令的下属的机制。缔约国还应确保所有执法人员知悉禁止服从非法的命令的情况，并了解实施的保护机制。
26. The State party should consider harmonizing article 48 of the Criminal Code with article 2 (3) of the Convention by ensuring that an order from a superior-ranking officer may not be invoked as justification of torture and, to that end, establish a mechanism for the protection of subordinates who refuse to obey such an order. The State party should also ensure that all law enforcement officers are informed of the prohibition against obeying unlawful orders and made aware of the protective mechanisms put in place.