After some more testing I understood what was happening. In fact Gnucash
writes in ~/.gnucash/books some data about the book itself,
unfortunately under the same filename, overwriting it. Previous versions
(1.x) didn't do this, and it was OK to store one's books in
~/.gnucash/books, but now it doesn't work anymore.

The right way to make it work is to store one's books anywhere... but in
~/.gnucash/books.

-- 
Gnucash can't read (or write ?) its own files
https://launchpad.net/bugs/68339

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