Originally Posted by
FlyingStone
In case of a 2D approach (to LNAV) minima yes. 3D approach (LNAV/VNAV or LPV) minima require you to commence a missed approach at DA. That being said, for commercial operations under EASA, all NPAs should be flown as a CDFA, which means go-around shall be commenced at DA or MAPt, whichever comes first.
This is a fine, but important point of distinction.
Vertically, the missed is commenced at crossing DDA (if reached before the MAP).
Laterally, it's commenced at the MAP. (At least in TERPS land)