OK, I found a kind of answer.
First I added a column "count" to StructuredCategories :
S1,C1,2
S1,C2,2
S2,C1,2
S2,C3,2
S3,C2,2
S3,C3,2
And I my request is now :
SELECT *
FROM StructuredCategories
WHERE (cid=C1 OR cid=c2)
group by sid
having count(sid) = count
It works but if you find a better...