Actually, thanks for pointing that out. There is no point (v) in JAR FCL 1.080 (b) (5). It is of course point (b) (4) (v) which describes what may be logged into the remarks column. Operative word being "may". There is no requirement and everything logged in there is of no concern to licensing according to JAR FCL (which changes come april).
JAR FCL 1.080 (b) (5) just says:
(5) Operational conditions:
(i) Night
(ii) IFR
Those conditions have to be logged. Which means every time you fly under IFR has to be logged. Every time flown in IMC
may be logged (only in the remarks column), but is of no interest to any licensing requirements at the moment, and of course it is therefore not required to be logged (again, that may change april 2012).
A PPL that files an IFR flightplan without having a rating is outside the scope of legislation and regulation and may do whatever he pleases, it is illegal to begin with. If he has an instrument rating of course he has to log his flighttime according to JAR FCL as IFR time, again, that is not time in IMC, it is IFR time and JAR FCL does not deal with anything else. Instrument time (which again is not IMC time) should be logged during initial training for an IR rating though, however that can be done in the documentation of the approved FTO in which one works towards obtaining that rating. However instrument time is of no concern to renewal of said rating.
That is one of the big differences between JAR FCL and the american system where actual IMC time should be logged. That is simply not the case in europe.