The schema.ini file defines some characteristics of the CSV file, such as column names, column data types and date/time format.
Because tab.csv is encoded in UTF-8, the schema.ini file contains the characterSet = 65001. This ensures that the fourth data line in the CSV file is imported correctly.
[tab.csv]
format = csvDelimited
colNameHeader = true
characterSet = 65001
dateTimeFormat ="yyyy-mm-dd hh:nn:ss"
col1 = txt text
col2 = num decimal precision 3 scale 2
col3 = dat datetime
The following image shows the created list object. As can be seen, the dates are imported with the correct numbers (days since 1899-12-31), but not formatted correctly.
It also shows that the é of René is correct (as per specification of characterSet in the schema.ini file).