Best SVN folder structures

for a project that has no sub projects:
/path/to/repos/projectname/trunk
/path/to/repos/projectname/tags
/path/to/repos/projectname/branches

for a project with multiple sub projects:
/path/to/repos/projectname/trunk/subprojectname1
/path/to/repos/projectname/trunk/subprojectname2

I am not sure that it is completely necessary to have the subprojectname folders under both tags and branches however.