Thanks for the feedback
Timesheets are specific to users, who can get involved in several projects, and not to projects. Validation can thus not be done by one project manager in particular (and having all project managers able to validate all the timesheets may make senses in a 3 persons company but in a real & bigger company, it probably starts to be a mess&nightmare).
On the contrary, users only have one manager defined in Human Resources > Employee> Manager
This is the one (at least in my case) who should be in charge of validating the timesheets of the employees he is in charge of.
A possibility may be to filter the validation tasks on tha manager side so he only see the one he is in charge of. I will investigate in that direction but it will remain a poor solution as ideal case would be that validation go toward a defined person that vary from one user to the others and that this person get notified by e.mail when new timesheets to validate are received
Franck