Related Rule
Netherlands
Practice Relating to Rule 8. Definition of Military Objectives
Section H. Areas of land
The Military Manual (1993) of the Netherlands notes that the Government of the Netherlands has declared that “an area of land can constitute a military objective as long as it fulfils the conditions thereof”. 
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 “[t]he [Dutch] Government has also declared that a given piece of terrain may also form a military objective”. 
Netherlands, Humanitair Oorlogsrecht: Handleiding, Voorschift No. 27-412, Koninklijke Landmacht, Militair Juridische Dienst, 2005, § 0511.
At the CDDH, the Netherlands stated that it interpreted Article 47 of the draft Additional Protocol I (now Article 52) to mean that:
A specific area of land may be a military objective if, because of its location or other reasons specified in Article 47 [now Article 52 of the 1977 Additional Protocol I], its total or partial destruction, capture or neutralization, in the circumstances ruling at the time, offers a definite military advantage. 
Netherlands, Statement at the CDDH, Official Records, Vol. VI, CDDH/SR.41, 26 May 1977, p. 195.
Upon ratification of the 1980 Convention on Certain Conventional Weapons, the Netherlands stated:
1. With regard to article 2, paragraph 4, of Protocol II: It is the understanding of the Government of the Kingdom of the Netherlands that a specific area of land may also be a military objective if, because of its location or other reasons specified in paragraph 4, its total or partial destruction, capture, or neutralization in the circumstances ruling at the time, offers a definite military advantage;
4. With regard to article 1, paragraph 3, of Protocol III: It is the understanding of the Government of the Kingdom of the Netherlands that a specific area of land may also be a military objective if, because of its location or other reasons specified in paragraph 3, its total or partial destruction, capture, or neutralization in the circumstances ruling at the time, offers a definite military advantage. 
Netherlands, Declaration made upon ratification of the 1980 Convention on Certain Conventional Weapons, 18 June 1987, §§ 1 and 4.
Upon ratification of the 1977 Additional Protocol I, the Netherlands stated:
It is the understanding of the Government of the Kingdom of the Netherlands that a specific area of land may also be a military objective if, because of its location or other reasons specified in paragraph 2 [of Article 52 of the Protocol], its total or partial destruction, capture, or neutralization in the circumstances ruling at the time, offers a definite military advantage. 
Netherlands, Declarations made upon ratification of the 1977 Additional Protocol I, 26 June 1987, § 7.
Upon acceptance of the 1996 Amended Protocol II to the 1980 Convention on Certain Conventional Weapons, the Netherlands stated with regard to Article 2(6) of the Amended Protocol:
The Government of the Kingdom of the Netherlands takes the view that a specific area of land may also be a military objective if, because of its location or other reasons specified in paragraph six, its total or partial destruction, capture, or neutralization in the circumstances ruling at the time, offers a definite military advantage. 
Netherlands, Declaration made upon acceptance of the 1996 Amended Protocol II to the 1980 Convention on Certain Conventional Weapons, 25 March 1999, § 3.