>Absolutely not.
>A stored procedures can be much complex and the created temporary tables can be many,
>and the duration can be much long (also 1 hour);
>if all this comes projected with the access of 1000 or more customers,
>the memory allocation becomes much inefficient one.
>
>Too much difficult to make a RELEASE @Table?
>
>Another mystery ?
>
No, not really. I don't believe table variables were meant to be used in such a way. And, IMHO there are no good reasons for a query that complex. If more than a handful of users run it, the server performance will go to zero.

There are many ways around using table variables. You may be able to eliminate some with correlated subqueries, derived tables, or other different SQL statements. Try breaking the stored proc down into smaller pieces; user-defined functions are good for this. Does the information the SP is going to return need to be real-time? If not, you may want to load the data in to permanent, more denormalized tables on a nightly basis.

Give a great deal of thought as to why you need to write something that complex. There may be many better ways to do it.