Solution : https://service.sap.com/sap/support/notes/492015 (SAP Service marketplace login required)
Key words : 
internal ipc errors occurs, access type 'a', prerequisites ipc 3, exception occurs, condition type, hierarchy access, method determinebindingsforhierarchyaccess, pricing procedure, source code, software center
Related Notes : 
       
| 517783 | Hierarchy access: Incorrect condition record is determined | 
| 500770 | Hierarchical accesses may cause NullPointerExceptions | 
| 486061 | How to get patches for CRM Internet Pricing Configurator | 
| 368074 | IPC: Installing IPCPatch.zip/jar in customer system |