Do belive that most carriers in Europe operate with "off-block / on-block" times and that is what is printed in their timetables.
With the company I work for anything above 5 minutes is deemed a delay, and anything more than 15 minutes must have the appropriate delay code accompanied by a note explaining what happened in our daily report.
Our aircraft are not ACARS equipped leaving room for a bit of "creativity" with the times. It should also be noted that ACARS transmitted times can be altered if you wish so. Airlines have been known to do this to some degree, in an effort to come out on the top of the list of on-time performers.
