Problem solved by deleting the OS X trash bin
I can't explain it in detail but after deleting the OS X trash bin the ePub file in Finder showed the cover image as icon as it should and does with all the other ePub files on my iMac and after importing the file in iBooks on iMac, iBooks showed the correct cover image on iMac and after sync via iCloud also on iPad and iPhone.
Accidentally I noticed that the ePub files I have deleted on my iMac and in iBooks landed - off course - in my trash bin. Off what ever reason as long as I had a copy of this file in my trash bin I had the described problem. After I deleted my entire trash bin on iMac it worked.
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