.htaccess internal server error if upload_max_filesize added

Question

With this code my wordpress website works:

#BEGIN WordPress
<IfModule mod_rewrite.c>
RewriteEngine On
RewriteBase /
RewriteRule ^index\.php$ - [L]
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule . /index.php [L]
</IfModule>



# END WordPress

But with this code I get a 500 Internal server error:

php_value upload_max_filesize 64M
php_value post_max_size 64M
php_value max_execution_time 300
php_value max_input_time 300



# BEGIN WordPress
<IfModule mod_rewrite.c>
RewriteEngine On
RewriteBase /
RewriteRule ^index\.php$ - [L]
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule . /index.php [L]
</IfModule>

# END WordPress

And I tried this too:

# BEGIN WordPress
<IfModule mod_rewrite.c>
php_value upload_max_filesize 64M
php_value post_max_size 64M
php_value max_execution_time 300
php_value max_input_time 300

RewriteEngine On
RewriteBase /
RewriteRule ^index\.php$ - [L]
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule . /index.php [L]
</IfModule>

# END WordPress

This is the message I get when I try to access the website:

Internal Server Error

The server encountered an internal error or misconfiguration and was unable to complete your request.

Please contact the server administrator at webmaster@myWebsite.com to inform them of the time this error occurred, and the actions you performed just before this error.

More information about this error may be available in the server error log.

Additionally, a 500 Internal Server Error error was encountered while trying to use an ErrorDocument to handle the request.

Does anybody have an advice?