Hello,
I´m a newbie with arduino. 
And I want to show a film on the ILI9340 Display, the film would be on the microsd.
So my question is how to do this and code?
(I am using Spi)
Sorry for bad english.
Is one frame every 2 seconds good enough? The Arduino is nowhere near fast enough to play a video fluently, or at all really.
Try a Raspberry Pi.
It could also be a little gif.
Same limitations apply.
okay, and how can I do this on the raspberry^^
I'm trying to tell you that the Arduino can only do still images and can not play an actual gif, mp4 or avi. With the limited memory and processing power, you can't make a codec that will play a video file.
Your video would need to be broken up in to still images and shown with a bitmap function.
okay, and how can I do this on the raspberry^^
Google is your friend.
RPi video players:
http://www.raspberrypi.org/forums/viewtopic.php?f=91&t=10419