Solution : https://service.sap.com/sap/support/notes/42887 (SAP Service marketplace login required)
Key words :
additional key words sy-datum, daylight savings time flag, source code corrections, system time, local time, time zones, system status, customizing, prerequisites, considered
Related Notes :
48984 | Default dates based in SY-DATUM instead SY-DATLO |
42983 | Time zones: Repairs for 2.2H/3.0D installations |
15913 | Timezone problems (local vs. global time) |