ALV export: Runtime error OBJECTS_OBJREF_NOT_ASSIGNED

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Symptom
In an ALV Grid, the export to Excel is called. In the dialog box to select the format, you select the format for Microsoft Office Excel 2007 in “All Available Formats” and confirm the dialog box. During the export, the runtime error OBJECTS_OBJREF_NOT_ASSIGNED occurs.
Other terms
CL_GUI_ALV_GRID, REUSE_ALV_GRID_DISPLAY, EXPORT_TO_XML, ALV, SAP List Viewer
Dump, OBJECTS_OBJREF_NOT_ASSIGNED
CL_SALV_EXPORT_C8R, EXECUTE
Reason [...]