Oz: I'm guessing You mean Victory Location? If so: Yes, I've seen AI take victory locations. Or, they don't take it (as in pillage it) - but occupy the VL's tile with a combat unit - even if that tile is within rival territory. Seems like victory points are earned each turn a VL is occupied by a combat unit. I don't use victory locations in my own mod, so my experience and knowledge about this is somewhat slim.
Regards
Sigurd