In multi-company : improper msg when creating the first invoice of a new company

Let consider the following setup :

* load the default DB with demo datas
* add a company C, child of the main company
* add a user U employee of C configured to only one-allowed company, and having "Invoices and payments" rights;

When the user wants to create the firs invoice he gets the following message :
" Access Denied
The requested operation cannot be completed due to security restrictions. Please contact your system administrator.
(Document type: Partner, Operation: read) "

In fact, the error occurs because their is no partner associated with company C; adding a partner from the res_partner form avoid the pb.
This is wrong because, one can create a partner from the invoice view.

Regards,
Marc