The EASA reference given is and can be explained either way. So it is up to an individual operator to establish the policy for its fleet and remove ambiguity.
As 8che mentioned, some operators rely on Captaincy to return to stand should a failure occur prior to departing during taxi, some require a return to stand no matter what.
Some failures (eg turnoff light failing) are benign but others (eg an antiskid failure) not so. Captaincy requires the Captain of the vessel to make an informed judgement call (decision) whether to continue the flight, having established the failure prior to departure, or to return to stand and have it looked at by Engineers, or speak to Engineers before continuing the flight without a return to stand, or to refer to MEL/CDL and assess if possible to apply restrictions for the flight to be undertaken instead delaying the aircraft further even though the restriction is not (yet) raised as a defect in the technical log of the aircraft.
There is no EASA defence to Captaincy and the area between the lines is in the hands of the Operator to define.