Solution : https://service.sap.com/sap/support/notes/790017 (SAP Service marketplace login required)
Key words :
0b patch level 1036sap kernel 4, 5b patch level 956sap kernel 4, 6d patch level 1971sap kernel 6, close dataset sets sy-subrc, 20 patch level 1761sap kernel 6, called operating system command, profile parameter abap/sigchild_defaulthas, profile parameter abap/sigchild_default, 40 patch level 48in, runtime error dataset_cant_close
Related Notes :
790191 | OPEN DATASET .. FILTER and rollout |
27 | Recommendations for the ABAP file interface |