There are allegations that war crimes were committed by the Sri Lankan military and the rebel Liberation Tigers of Tamil Eelam (Tamil Tigers) during the Sri Lankan Civil War, particularly during the final months of the Eelam War IV phase in 2009. The alleged war crimes include attacks on civilians and civilian buildings by both sides; executions of combatants and prisoners by both sides; enforced disappearances by the Sri Lankan military and paramilitary groups backed by them; acute shortages of food, medicine, and clean water for civilians trapped in the war zone; and child recruitment by the Tamil Tigers. A panel of experts appointed by United Nations Secretary-General (UNSG) Ban Ki-moon to advise him on the issue of accountability with regard to any alleged violations of international human rights and humanitarian law during the final stages of the civil war found "credible allegations" which, if proven, indicated that war crimes and crimes against humanity were committed by the Sri Lankan military and the Tamil Tigers. The panel has called on the UNSG to conduct an independent international inquiry into the alleged violations of international law. The Sri Lankan government has denied that its forces committed any war crimes and has strongly opposed any international investigation. In March 2014 the United Nations Human Rights Council authorised an international investigation into the alleged war crimes.
War crimes are prohibited by the Geneva Conventions, of which Sri Lanka is a signatory. In 2002 the International Criminal Court (ICC) was created by the Rome Statute to prosecute individuals for serious crimes, such as war crimes. Sri Lanka is not a signatory of the Rome Statute. Therefore, it is only possible for the ICC to investigate and prosecute war crimes in Sri Lanka if the UN Security Council was to refer Sri Lanka to the ICC, which is unlikely. However, individual countries may investigate and prosecute alleged culprits over whom they have jurisdiction, such as those with dual-nationality. In addition, a number of countries apply universal jurisdiction in respect of certain crimes, such as war crimes, allowing them to prosecute individuals irrespective of where the crime was committed, the nationality of the culprits and the nationality of the victims.