Solution : https://service.sap.com/sap/support/notes/628205 (SAP Service marketplace login required)
Key words : 
experience unicode-errors due, unicode-related errors occur, complete user include coding, /3 enterprise user include reason, unicode-related errors, user include coding, customer specific coding, complete sap coding, forces extended syntax-, unicode enabling cookbook
Related Notes : 
       
| 553110 | User Exits: Behavior within non-Unicode R/3 Enterprise | 
| 540911 | Unicode restrictions for R/3 Enterprise, ECC 5.0, ECC 6.0 | 
| 493387 | Potential effects of table- and structure - extensions |