A freezing order may be issued in respect of any movable or immovable property, whether tangible or intangible, and any legal instrument or document evidencing title to or interest in such property, which the judicial authority of the issuing State considers to be the proceeds of an offence or to correspond in whole or in part to the value of such proceeds, or to be the instrument or object of an offence.
The provisions of this Section shall not apply to requests to prevent the destruction, transformation, moving, transfer or disposal of an object, document or data, which may serve as evidence, even if it is the proceeds of an offence or constitutes the instrument or object of an offence, such requests to be the subject of a European Investigation Order in accordance with the provisions of Section 1 of this Chapter.