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Italy
Practice Relating to Rule 8. Definition of Military Objectives
Section A. General
Italy’s IHL Manual (1991) states:
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.
Military objectives are not only those which by their nature, location, purpose or use make an effective contribution to military action and whose total or partial destruction, capture or neutralization, in the circumstances ruling at the time, offers a definite military advantage, but also a particular zone of land which would be convenient to acquire or to prohibit to the enemy. 
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 Law of War Decree (1938), as amended in 1992, states: “It is lawful to bombard directly enemy targets whose destruction, whether total or partial, may be to the advantage of the military operations.” 
Italy, Law of War Decree, 1938, as amended in 1992, Article 40.