Règle correspondante
Practice Relating to Rule 10. Civilian Objects’ Loss of Protection from Attack
In its judgment in the Al-Anfal case in 2007, the Iraqi High Tribunal stated:
The protection in view of international customs and codes is not confined to people but extends to properties, as long as these properties are far from being military targets. Hence, no allegation justifies being destroyed or confiscated as long as they [the properties] preserve their attribution. Yes, they lose protection if their nature, location, or purpose of use showed to contribute effectively to the military output, provided that the partial or total destruction, confiscation or annulment of their roles became a must imposed by war necessities then these properties become legitimate military targets. 
Iraq, Iraqi High Tribunal, Al-Anfal case, Judgment, 24 June 2007, p. 884, based on a translation available at http://law.case.edu/grotian-moment-blog/anfal/opinion.asp (last accessed on 1 April 2010).
The Report on the Practice of Iraq states that the practice adopted by the Iraqi armed forces is that in case of doubt concerning the nature of objects, they must be considered as civilian objects. 
Report on the Practice of Iraq, 1998, Reply by the Iraqi Ministry of Defence to a questionnaire, July 1997, Chapter 1.3.