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Italy
Practice Relating to Rule 7. The Principle of Distinction between Civilian Objects and Military Objectives
Italy’s IHL Manual (1991) provides:
Direct attacks are permitted against enemy objectives whose total or partial destruction offers a definite military advantage, and, in particular, against Armed Forces and military camps, the works and military establishments, the works and the equipment for defence, deposits, offices, installations, communication lines and means that are used by Armed Forces. 
Italy, Manuale di diritto umanitario, Introduzione e Volume I, Usi e convenzioni di Guerra, SMD-G-014, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, Vol. I, § 12.
Italy’s LOAC Elementary Rules Manual (1991) provides: “Military objectives may be attacked.” 
Italy, Regole elementari di diritto di guerra, SMD-G-012, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, § 9.
Italy’s Combatant’s Manual (1998) instructs: “Only fight enemies and military objectives.” 
Italy, Manuale del Combattente, SME 1000/A/2, Stato Maggiore Esercito/Reparto Impiego delle Forze, Ufficio Dottrina, Addestramento e Regolamenti, 1998, § 250.
Upon ratification of the 1977 Additional Protocol I, Italy declared:
The first sentence of paragraph 2 of [Article 52] prohibits only such attacks as may be directed against non-military objectives. Such a sentence does not deal with the question of collateral damage caused by attacks directed against military objectives. 
Italy, Declarations made upon ratification of the 1977 Additional Protocol I, 27 February 1986, § 8.
Italy’s IHL Manual (1991) provides: “A bombardment the only aim of which is to target the civilian population or to destroy or damage civilian objects is prohibited.” 
Italy, Manuale di diritto umanitario, Introduzione e Volume I, Usi e convenzioni di Guerra, SMD-G-014, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, Vol. I, § 13.
Italy’s LOAC Elementary Rules Manual (1991) provides: “Civilian objects shall not be attacked.” 
Italy, Regole elementari di diritto di guerra, SMD-G-012, Stato Maggiore della Difesa, I Reparto, Ufficio Addestramento e Regolamenti, Rome, 1991, § 11.
Italy’s Law of War Decree (1938), as amended in 1992, states that “bombardment, the sole purpose of which is … to destroy or damage objects which are of no military interest,” is prohibited. 
Italy, Law of War Decree, 1938, as amended in 1992, Article 42.