Text::CSV_XS treats accented characters as "binary" data. If you change your call to new() to be my $csv = Text::CSV_XS->new({binary=>1}), it should handle the file fine.
Thanks! It works great!
Yes, sorry, I forgot to mention that the snippet of input file I posted was not at the beginning of the input file so the line that skips the first line has no effect this case.