My linux build machine died some days ago, and then I lost my working build environment.
Luckily I found this helpful post on XDA with a working VM out-of-the-box and then, after the usual repo sync… I found a strange error during kernel build

/bin/sh: -c: line 0: syntax error near unexpected token `('
/home/android/i9515/kernel/samsung/jf/scripts/Makefile.build:307: recipe for target 'scripts/mod/empty.o' failed

Changing the /bin/sh from /bin/dash to /bin/bash the error changes a little bit and shows some other infos

/bin/sh: -c: line 0: `set -e; echo ' CC scripts/mod/empty.o'; /home/android/i9515/kernel/samsung/jf/scripts/gcc-wrapper.py /home/android/i9515/prebuilts/misc/linux-x86/ccache/ccache /home/android/i9515/prebuilts/gcc/linux-x86/arm/arm-eabi-4.9/bin/arm-eabi-gcc -Wp,-MD,scripts/mod/.empty.o.d -nostdinc -isystem ccache: FATAL: /home/android/i9515/prebuilts/gcc/linux-x86/arm/arm-eabi-4.9/bin/arm-eabi-gcc: execv returned (No such file or directory)
[...]

So…this is simple an error with my cross compiler configuration. Google team changes the compiler name from arm-eabi to arm-linux-androideabi, and so it’s very simple to fix.
This is the diff for the “BoardConfigCommon.mk” file

diff --git a/BoardConfigCommon.mk b/BoardConfigCommon.mk
index 872bdc9..fe64f87 100644
--- a/BoardConfigCommon.mk
+++ b/BoardConfigCommon.mk
@@ -43,8 +43,8 @@ BOARD_MKBOOTIMG_ARGS := --ramdisk_offset 0x02000000
BOARD_KERNEL_PAGESIZE := 2048
TARGET_KERNEL_CONFIG := cyanogen_jfve_defconfig
TARGET_KERNEL_SOURCE := kernel/samsung/jf
-KERNEL_TOOLCHAIN := $(ANDROID_BUILD_TOP)/prebuilts/gcc/$(HOST_OS)-x86/arm/arm-eabi-4.9/bin
-KERNEL_TOOLCHAIN_PREFIX := arm-eabi-
+KERNEL_TOOLCHAIN := $(ANDROID_BUILD_TOP)/prebuilts/gcc/$(HOST_OS)-x86/arm/arm-linux-androideabi-4.9/bin
+KERNEL_TOOLCHAIN_PREFIX := arm-linux-androideabi-