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France
Practice Relating to Rule 8. Definition of Military Objectives
Section H. Areas of land
France’s LOAC Summary Note (1992) includes “areas of land of tactical importance” among military objectives. 
France, Fiche de Synthèse sur les Règles Applicables dans les Conflits Armés, Note No. 432/DEF/EMA/OL.2/NP, Général de Corps d’Armée Voinot (pour l’Amiral Lanxade, Chef d’Etat-major des Armées), 1992, Part I, § 1.2.
In a declaration made upon ratification of the 1977 Additional Protocol I, France stated:
A specific zone may be considered as a military objective if, due to its location or for any other criteria mentioned in Article 52 [of the 1977 Additional Protocol I], its total or partial destruction, capture or neutralisation in the circumstances governing at the time offers a decisive military advantage. 
France, Reservations and declarations made upon ratification of the 1977 Additional Protocol I, 11 April 2001, § 12.
In an interpretative declaration made upon ratification of the 1998 ICC Statute, France stated:
The Government of the French Republic declares that a specific area may be considered a “military objective” as referred to in article 8, paragraph 2 (b) as a whole if, by reason of its situation, nature, use, location, total or partial destruction, capture of neutralization, taking into account the circumstances of the moment, it offers a decisive military advantage. 
France, Interpretative declarations made upon ratification of the 1998 ICC Statute, 9 June 2000, § 6.