The origin of Germany’s civil law is Roman law. Important legis-
lation is mainly federal and is usually embodied in general codes.
The judicial system is generally three-tiered (federal, regional
and local courts), except for tax courts, which are two-tiered.
The Federal Constitutional Court (Bundesverfassungsgericht) is
the court of last resort if constitutional issues are involved. The
European Court of Justice (ECJ) is the supreme decision-making
body for issues relating to the fundamental freedoms guaranteed
by the EC treaty and to other questions of EU law.