With walls this is also true but it is less important than with a floor installation where foot traffic is a constant concern.
Should wall tiles be placed directly above baseboard.
You must be able to caulk the space between the wall and the ceramic tile floor.
If you remove the baseboards another option is to replace them with matching bullnose tile instead of wood.
As such while tiling directly over wood of any kind is generally frowned upon in the tile industry you can tile over a wood paneled wall as long as the proper adhesives are used because the movement is negligible.
There are two reasons for this gap which is generally required by building codes.
An overflowing toilet can dump a lot of water on the floor and a bead of clear silicone caulk can keep that water from leaking into the wall and running down to a finished ceiling below where it can do a lot of damage.
Expansion joints in the floor.
Always install the ceramic tile floor before installing the wall baseboard trim.
Start directly next to a door or in a corner and measure the first line of baseboard or quarter round.
Cut a piece to size with a miter saw.
Normally this area is underneath the baseboard trim.
If you replace the baseboards you can stop the tile about 1 4 from the wall and cover the gap with the trim.
Apply an even line of construction adhesive to the.