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Italy
Practice Relating to Rule 10. Civilian Objects’ Loss of Protection from Attack
Section A. Civilian objects used for military purposes
III. Military Manuals
Italy’s LOAC Elementary Rules Manual (1991) states: “Civilian objects must not be attacked unless they have become military objectives.” 
Italy, Regole elementari di diritto di guerra, SMD-G-012, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, § 11.