I had a CSV that I created with Open Office Calc, and it was saved in a Western Europe encoding. I needed to change it to Unicode UTF-8, but there was no option to save the CSV with a different encoding. If I opened the CSV and selected to view it with UTF-8 encoding, the special characters (letters with accents) did not display correctly.
The solution is to open the CSV with the encoding that displays your characters correctly, and save that file as an OpenOffice Spreadsheet (with an .ods extension). Save that .ods file as CSV, and you are prompted for an encoding. Select Unicode UTF-8, and the characters display correctly.