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Iraq
Practice Relating to Rule 7. The Principle of Distinction between Civilian Objects and Military Objectives
Section C. Attacks against civilian objects in general
Iraq’s Law of the Supreme Iraqi Criminal Tribunal (2005) identifies “[i]ntentionally directing attacks against civilian objects, including objects which do not constitute military objectives” as a serious violation of the laws and customs of war applicable in both international and non-international armed conflicts. 
Iraq, Law of the Supreme Iraqi Criminal Tribunal, 2005, Article 13(2)(A) and (4)(B).
In 1984, in reply to criticism for alleged attacks against civilian objects during the hostilities against the Islamic Republic of Iran, the President of Iraq stated: “Our aircraft did not bomb civilian targets in Baneh during their raid of 5 June; they bombed a camp in which a large body of Iranian forces was concentrated.” 
Iraq, Message from the President of Iraq, annexed to Letter dated 10 June 1984 to the UN Secretary-General, UN Doc. S/16610, 19 June 1984, p. 2.