How to read files using the OPENDATASOURCE method?
The Jet.OLEDB.4.0 is data access library for Excel/Access so the code is trying to read data from CSV file into a temporary table. 

If you change the source to OPENDATASOURCE('Microsoft.Jet.OLEDB.4.0', 'Data Source=C:\ETU;Extended Properties="Text;HDR=YES;"')...[etu#csv] you will open c:\etu\etu.csv so changing the last parameter to ...EV20150126000001#csv will open your file. See:http://blog.waynesheffield.com/wayne/code-library/ad-hoc-querying/ As this is a CSV file I would prefer to use openrowset bulk as the Jet.OLEDB drivers are "interesting" on 64bit platforms:  see: http://bradsruminations.blogspot.com/2011/01/ for further ideas.