Solution : https://service.sap.com/sap/support/notes/688403 (SAP Service marketplace login required)
Key words : 
is_active flag correctly, correct is_active flag, activate ace rights, user context set, user context, rights reason, user group, incorrect authorizations, prerequisites note 686239, solution create
Related Notes : 
       
| 696262 | CRM 4.0 SP Stack 1/2004 (SAPKU40004): Release & Info. Note |