After a lot of tests and trials I found a method how to avoid that unsolicited result codes from an incoming SMS are disturbing HTTP transfer when they come up during HTTP transfers.
One method is to filter "+CMTI:" result codes from all responses from the GSM-module.
An easier method is to block unsolicited result codes to be sent to TE.
// the function SendATCmdWaitResp() sends an AT command in the first parameter and waits for the response in the fourth parameter.
SendATCmdWaitResp("AT+CNMI=2,0,0,0,0", 1000, 50, "OK", 2);
// the second parameter in the AT command (...=2,0,...) is blocking unsolicited result codes to be sent to TE
// my solution is sending the blocking command before HTTP transfer and sending unblocking command afterwards:
SendATCmdWaitResp("AT+CNMI=2,0,0,0,0", 1000, 50, "OK", 2); // blocking
... // here set the AT commands for HTTP transfer
SendATCmdWaitResp("AT+CNMI=2,1,0,0,0", 1000, 50, "OK", 2); // unblocking
This works fine in my application