Ubuntu – Apache – 403 forbidden to access some static files

I'm having a hard time with .htaccess directive. I'm trying to have URL rewriting for Codeigniter framework.

Everything works as expected on the production server but I'm not able to properly set up my own testing server.

Testing server

URL rewriting works great, php files are rendered as expected, but all files included via HTML (css, js, img) are not displayed as they are not accessible due to:

403 Forbidden
You don't have permission to access /path/to/file/plugins-min.css
on this server.

Here is my .htaccess file:

RewriteEngine On

# Do not enable rewriting for files or directories that exist
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d

# For requests that are not actual files or directories,
# Rewrite to index.php/URL
RewriteRule ^(.*)$ index.php/$1 [PT,L]

This is the Apache2 configuration for my document folder:

<Directory /document/folder/>
    Options MultiViews Indexes SymLinksIfOwnerMatch IncludesNoExec
    AllowOverride All
    Order deny,allow
    Allow from all
</Directory>

When I set AllowOverride to None (i.e. not rewriting URLs) then static files are correctly shown.

When images are uploaded via script they are shown on the page even if they have the same permissions/owners/groups as the other files which are not accessible.

Everything has the same permissions and owners on the site.

I think my Apache configuration has something which prevents the 'included HTML' files from being accessible, as the Apache error log says:

[Wed Aug 17 22:29:24 2011] [error] [client <MY IP>] client denied by server
configuration: /var/www/site.com/application/assets/js/admin.js, 
referer: http://<MY IP>/site.com/page/edit/

Thanks in advance