Solution : https://service.sap.com/sap/support/notes/619320 (SAP Service marketplace login required)
Key words : 
typeis_vbrk_old        type     vbrkis_vbrp_old        type     vbrpis_vbrk_new        type     vbrkis_vbrp_new        type     vbrp export parameters, nota fiscal item type, dummy sales order types, nota fiscal special case, vbap-j_1bcfop exception error, parameter names    type, cfop redetermination takes place, source code correction, function module j_1b_sd_bi_cfop_det, function group j1bh
Related Notes : 
       
| 727534 | Brazil: Missing CFOP with Retro-billing | 
| 571848 | How to Implement the CFOP Legal Change 2003 | 
| 553750 | CFOP legal change 2003 (Ajuste SINIEF 07/01) 4.6C, 4.70 |