I am currently working with an enterprise application in a .NET environment (n-layered) and I would like to know the best way to manage authentication / authorization + data
For me, I think it is both simpler, and more extensible if you let the client layers (your website/services) do the authentication and leave the BL to contain just the business logic.
If you need a reference to the current user in the BL, you could consider an interface to 'wrap' some of the user identity information and this could be passed from the various UI layers.