Solution : https://service.sap.com/sap/support/notes/407087 (SAP Service marketplace login required)
Key words : 
dynamic hierarchie hiezu01 = highest hierarchie', dynamic hierarchie hiezu01 = lowest hierarchie', additional key words sis, hiezu01 = highest hierarchy, hiezu01 = lowest hierarchy, field hiezu01 corresponds, hierarchy fields hiezu01, sap-standard-coding, dynamic customer hierarchy, attached correction instructions
Related Notes : 
       
| 431431 | SIS: Error when using the dynamic customer hierarchy | 
| 428704 | SIS: Error when using dynamic customer hierarchy | 
| 204130 | SIS update: Collective note | 
| 170183 | |
| 127424 | SIS: Customer hierarchy fields HIEZU01 - HIEZU10 |