2210127 - MVNTAB_* phase: Error "E- terminate CDS view detection of "<view name>"

Upgrade fails in phase MVNTAB_TOOL (or MVNTAB* phases) of Software Update Manager (SUM) with the following error :

Directory   : <DIR_PUT>/log
Name        : MVNTTOOL.LOG

         2EETP000 E- terminate CDS view detection of "<view name>

The following errors can also be found in the log files :

3 ETQ120 <timestamp>: PID <nnnnn> execute '/usr/sap/<SID>/<instance>/exe/tp pf=<DIR_PUT>/var/MVNTTOOL.TPP mvntabs <SID>, output written to '<DIR_PUT>/log/TP.ECO'.
3 ETQ122 <timestamp>: PID <nnnnn> exited with status 12 (time: 5.000/0.204/0.092 real/usr/sys)
1EETQ399 Last error code set is: Calling '/usr/sap/<SID>/<instance>/exe/tp' failed with return code 12, check <DIR_PUT>/log/TP.ECO for details
Error during "tp mvntabs"-call - check 'TP.ECO'
1EETQ204 Upgrade phase "MVNTAB_TOOL" aborted with severe errors ("<timestamp>")

Directory   : <DIR_PUT>/log
Name        : TP.ECO

EXECUTING /usr/sap/<SID>/DVEBMGS<nn>/exe/tp pf=/usr/sap/<SID>/SUM/abap/var/MVNTTOOL.TPP mvntabs <SID>
This is tp version <nnn.nn.nn> (release <7xx>)
tp finished with return code: 12
meaning:
  A tool used by tp aborted
SAPup> Process with PID <nnnnn> terminated with status 12 at <timestamp>!

Upgrade using Software Update Manager

Software Update Manager, MVNTAB_VIEW, PARMVNT_SHD, PARMVNT_XCNV, PARCONV_UPG, PMVNTAB_VIEW, PMVNTAB_UPG, PARMVNT_DROPVIEW, tp mvntabs, PREP_IMPORT/MVNTAB_TOOL, MAIN_SWITCH/MVNTAB_VIEW, EHPI, SPAM, SAINT , KBA , BC-UPG-TLS-TLA , Upgrade tools for ABAP , Problem