some hints are in
http://trac.osgeo.org/grass/browser/grass/trunk/lib/gis/legal_name.c#L33
and have also a look at
http://ascii-table.com/
some additional informations regarding different operating systems:
http://msdn.microsoft.com/en-us/library/aa365247(v=vs.85).aspx
http://support.grouplogic.com/?p=1607
http://technet.microsoft.com/en-us/library/cc751487.aspx
and there maybe also some sql-related limitations:
i.e. http://www.network-theory.co.uk/docs/postgresql/vol1/SpecialCharacters.html
Helmut
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