Non-embeddability of general unipotent diffeomorphisms up to formal conjugacy

The formal class of a germ of diffeomorphism $\phi$ is embeddable in a flow if $\phi$ is formally conjugated to the exponential of a germ of vector field. We prove that there are complex analytic unipotent germs of diffeomorphisms at $({\mathbb C}^{n},0)$ ($n>1$) whose formal class is non-embeddable. The examples are inside a family in which the non-embeddability is of geometrical type. The proof relies on the properties of some linear functional operators that we obtain through the study of polynomial families of diffeomorphisms via potential theory.