Related Rule
Netherlands
Practice Relating to Rule 8. Definition of Military Objectives
Section F. Lines and means of transportation
The Military Manual (1993) of the Netherlands states:
Whether a road or railway constitutes a military objective depends on the military situation on the spot. The answer to the question of whether the acquisition of such an object at that moment yields a definite military advantage is decisive for the qualification of the object. 
Netherlands, Toepassing Humanitair Oorlogsrecht, Voorschift No. 27-412/1, Koninklijke Landmacht, Ministerie van Defensie, 1993, p. V-3.
The Military Manual (2005) of the Netherlands states that “the equipment used by [armed forces] (tanks, vehicles, aircraft, etc)” constitutes military objectives. 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0509.
The manual further states: “Whether a road or railway line forms a military objective depends on the military situation in the field.” 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0510.