SVN branches and tags

I always prefer SVN over CVS, because SVN really is improvement over CVS. For detailed comparison you can read this and this. Many CVS old timers don't like the concept of tagging and branching in SVN. There are no tags and branches really in SVN, you just have ability to copy folders with history of changes. Tags and Branches then becomes just concept as to how you would want to implement them. Normap convention is to put branches under branches dir and tags under tag dir, which would make it look like this:

           --my-module
             |
              --tags
             |
              --branches
             |
              --trunk 

And to restrict check-ins to tags, I would prefer a normal code of conduct between developers, but still if you want to the enforce the policy using SVN, make changes to authz fille and add following
[/tags]
* = r
make sure you edit the svnserve.conf file and set authz-db = authz.