To quote Ernest K. Gann
Rules books are paper - They will not cushion a sudden meeting of stone and metal
Surely a certain amount of pragmatism has to be applied. Regardless of the rules, anything other than an instant decision whether a safe landing can be made is dangerous. If you are interpreting the rules so much that you are adding complexity at a critical time, the rules have failed. The decision to go around should have been built on the way to minima, when you get there it is a simple Land or Go around. If it's marginal and you don't think you like it, throw it away, don't wait until 100ft regardless of the rule book. If there is a CAT 2 or 3 available, try that on the next one, if not, it's not your day, divert.
I'm also an EASA operator but I think common sense is universal.
Safe flying
PK