Solution : https://service.sap.com/sap/support/notes/771333 (SAP Service marketplace login required)
Key words :
HTML, Encoding, Charset, MIME-Name, CL_GUI_HTML_VIEWER,GET_RECOMMENDED_CHARSET, SET_DOCUMENT_CHARSET.
Related Notes :
1321126 | SE11: Corrupt umlauts in dialog box for string-based domain |
1319517 | Unicode Collection Note |
896268 | Display problems with the PI sheet |
792110 | SAPoffice: Characters displayed incorrectly in documents |