Related Rule
Netherlands
Practice Relating to Rule 7. The Principle of Distinction between Civilian Objects and Military Objectives
Section B. Attacks against military objectives
The Netherlands’ Military Manual (1993) provides: “Operations may only be directed against military objectives.” 
Netherlands, Toepassing Humanitair Oorlogsrecht, Voorschift No. 27-412/1, Koninklijke Landmacht, Ministerie van Defensie, 1993, p. V-1, § 2; see also p. V-5; see also Netherlands, Handboek Militair, Ministerie van Defensie, 1995, pp. 7–36, 7–39 and 7–43.
The Military Manual (2005) of the Netherlands states: “Attacks must be limited strictly to military objectives.” 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0521; see also § 0504.
In its chapter on non-international armed conflict, the manual states: “Attacks must be directed against military objectives … The civilian population and civilian objects must be respected.” 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 1043; see also § 1029.
At the CDDH, the Netherlands stated that the first sentence of Article 47(2) of the draft Additional Protocol I (now Article 52(2)) “prohibits only such attacks as may be directed against non-military objectives and consequently does not deal with the question of collateral damage caused by attacks directed against military objectives”. 
Netherlands, Statement at the CDDH, Official Records, Vol. VI, CDDH/SR.41, 26 May 1977, p. 195.