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Côte d’Ivoire
Practice Relating to Rule 50. Destruction and Seizure of Property of an Adversary
Côte d’Ivoire’s Teaching Manual (2007) provides in Book I (Basic instruction):
Lesson 4. Breaches and repression of violations of IHL
I. Grave violations
They are enumerated by the Geneva Conventions and the Additional Protocols, as well as by the Ivorian Penal Code.
They are:
- destruction of objects without military necessity. 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre I: Instruction de base, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 29; see also Droit de la guerre, Manuel d’instruction, Livre II: Instruction du gradé et du cadre, Manuel de l’instructeur, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 16; Droit de la guerre, Manuel d’instruction, Livre III, Tome 1: Instruction de l’élève officier d’active de 1ère année, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 39.
In Book III, Volume 2 (Instruction of second-year trainee officers), the Teaching Manual provides:
I.3. War crimes
This is by far the breach which can take the most varied forms. It relates to the grave breaches of the 1949 Geneva Conventions, namely the following acts directed against the persons or objects protected by these texts:
- extensive destruction and appropriation of property, not justified by military necessity and carried out unlawfully and wantonly;
War crimes are equally violations of the laws and customs of war such as:
- wanton destruction of cities, towns or villages, or devastation not justified by military necessity. 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre III, Tome 2: Instruction de l’élève officier d’active de 2ème année, Manuel de l’instructeur, Ministère de la Défense, Forces Armées Nationales, November 2007, pp. 44–45.
In Book IV (Instruction of heads of division and company commanders), the Teaching Manual provides: “The destruction or seizure of enemy property, whether it belongs to individuals or to the State, is prohibited unless the damage or seizure is required by reasons of the war.” 
Côte d’Ivoire, Droit de la guerre, Manuel d’instruction, Livre IV: Instruction du chef de section et du commandant de compagnie, Manuel de l’élève, Ministère de la Défense, Forces Armées Nationales, November 2007, p. 51.
Côte d’Ivoire’s Penal Code (1981), as amended in 2015, states:
Article 139
Whoever commits a war crime is punished with life imprisonment.
War crimes are:
1 - grave breaches of the Geneva Conventions of 12 August 1949, namely, any of the following acts against persons or property protected under the provisions of the relevant Geneva Convention:
- extensive destruction and appropriation of property, not justified by military necessity and carried out unlawfully and wantonly;
2 - other serious violations of the laws and customs applicable in international armed conflict, within the established framework of international law, namely, any of the following acts:
- destroying or seizing the enemy’s property unless such destruction or seizure be imperatively demanded by the necessities of war;
4 - other serious violations of the laws and customs applicable in armed conflicts not of an international character, within the established framework of international law, namely, any of the following acts:
- destroying or seizing the property of an adversary unless such destruction or seizure be imperatively demanded by the necessities of the conflict;
Article 139-1
The provisions of paragraphs 3 and 4 of the above article 139 do not apply to situations of internal disturbances and tensions, such as riots, isolated and sporadic acts of violence or other acts of a similar nature.
Article 139-2
Protected persons referred to in article 139 are in particular:
1 - civilian or military wounded, sick or shipwrecked;
2 - civilians in the power of the enemy;
3 - persons who do not take part directly or who no longer take part in hostilities;
4 - medical and religious personnel, whether civilian or military;
5 - persons deprived of their liberty for reasons related to the armed conflict, whether they are interned or detained. 
Côte d’Ivoire, Penal Code, 1981, as amended in 2015, Articles 139–139-2.