A specialized tool based on Java should be mentionned here, the CSV2XML Konverter published by OIO for free use. It's possible to use it as a standalone or as a Java Web Start Application or integrated in own software projects. The tool gives several options, e.g. define the delimiter and define the first line as source for the element names (very useful!). Nevertheless, it's good for ASCII but it has some problems with Unicode.
Lehce jsem zagooglil a našel jsem toto: http://www.creativyst.com/cgi-bin/Prod/15/eg/csv2xml.pl