Thanks GrandFather,

the first solution is the best and also very elegant in this case.

#!/usr/bin/perl 
use strict;
use warnings;
use diagnostics;
use Text::CSV_XS;

 my $file = 'OR10055708.csv'; #csv file name

 my @rows; # array that will store csv values


 my $csv = Text::CSV_XS->new ({ binary => 1 }) or
     die "Cannot use CSV: ".Text::CSV->error_diag ();

#open file
 open my $FH, "<:encoding(utf8)", "$file" or die "$file: $!";

#skip first n (10 in this case) lines
<$FH> for 1 .. 10;

#read file in while loop
# my $i = 1;
 while (my $row = $csv->getline ($FH) ) {
#     if ($i > 42) 
        {push @rows, $row;}
#     $i++;
     }

 $csv->eof or $csv->error_diag ();

#close file
 close $FH;

#print contents of @rows array
for my $print_rows (@rows)
        {
        print "@$print_rows\n";
        }
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