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Madagascar
Practice Relating to Rule 38. Attacks against Cultural Property
III. Military Manuals
Madagascar’s Military Manual (1994) states:
Historic monuments, works of art and places of worship which constitute the cultural or spiritual heritage of peoples enjoy full protection. Their immunity may not be withdrawn, contrary to that of marked cultural objects. 
Madagascar, Le Droit des Conflits Armés, Ministère des Forces Armées, August 1994, Fiche No. 3-SO, § F.
With respect to marked cultural property, defined in accordance with Article 1 of the 1954 Hague Convention for the Protection of Cultural Property, the manual states: “The immunity of marked cultural property may be withdrawn in case of imperative military necessity.” 
Madagascar, Le Droit des Conflits Armés, Ministère des Forces Armées, August 1994, Fiche No. 3-O, § 14 and Fiche No. 3-SO, § G; see also Fiche No. 6-O, §§ 26 and 36, Fiche No. 7-O, § 14.