JAR-FCL 1.001 Definitions, paragraph 2) Flight Time. Clearly States that
The total time from the moment an aircraft first moves for the purpose of taking off until the moment it finally comes to rest at the end of the flight.
FCL
1 is for planes, you should look at JAR-FCL
2.001 :
Flight Time
The total time from the moment a helicopter’s rotor blades start turning until the moment the helicopter finally comes to rest at the end of the flight, and the rotor blades are stopped.