Sorry FFF, I am sure that you are wrong in your interpretation. Notice that your quote is a single sentence, the subject of which is "where national legislation requires flight in accordance with IFR under specified circumstances (e.g. at night)". The easement in this paragraph therefore does not apply in circumstances where national legislation does not require flight in IFR and the prohibition of JAR-FCL 1.175(a) applies.
Therefore flight under IFR by day, in airspace where national legislation does not require flight in accordance with IFR, by the holder of a JAA licence is prohibited by JAR-FCL 1.175(a) unless an IR or IMC rating is held.