Federal Constitutional Court of Germany was created in 1951.

Constitutional federal courts are either created or allowed to be created under Article III of the Constitution. For instance, federal district courts and circuit court of appeals are Constitutional federal courts. The Supreme Court also falls under the category of Constitutional Federal Courts and it is the highest court in America. Legislative federal courts, on the other hand, are established by Congress using implied power. For instance, the Court of Military Appeals is a legislative federal court.

The highest courts in Germany are Constitutional Courts. Germany has sixteen states and each state has a constitutional court. Judges are elected by the two houses of the German parliament.

Cases in federal court must involve federal law and since all federal law must be derived from the constitution then yes they do involve constitutional matters.

Federal Income Tax