ho controllato nel log di apache e visualizzo il seguente messaggio:
[Thu Jul 05 14:22:04.118447 2018] [rewrite:error] [pid 6916:tid 1432] [client 127.0.0.1:55644] AH00670: Options FollowSymLinks and SymLinksIfOwnerMatch are both off, so the RewriteRule directive is also forbidden due to its similar ability to circumvent directory restrictions : D:/WEB/gima/index.php
[Thu Jul 05 14:22:04.192249 2018] [rewrite:error] [pid 6916:tid 1432] [client 127.0.0.1:55644] AH00670: Options FollowSymLinks and SymLinksIfOwnerMatch are both off, so the RewriteRule directive is also forbidden due to its similar ability to circumvent directory restrictions : D:/WEB/gima/index.php, referer: http://gima.com/

ho modificato l'httpd in

<Directory "D:\WEB\gima">
RewriteEngine On
Options +ExecCGI +FollowSymLinks +SymLinksIfOwnerMatch
AllowOverride All
Order deny,allow
Allow from all
#RewriteBase /
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^(.*)$ index.php [QSA,L]
</Directory>

ma niente da fare