With ActiveSheet.QueryTables.Add(Connection:="TEXT;C:\aca\tbs.csv", _
        Destination:=Range("A1"))
        .FieldNames = True
        .RowNumbers = False
        .FillAdjacentFormulas = False
        .PreserveFormatting = True
        .RefreshOnFileOpen = False
        .RefreshStyle = xlInsertDeleteCells
        .SavePassword = False
        .SaveData = True
        .AdjustColumnWidth = True
        .RefreshPeriod =  0 
        .TextFilePromptOnRefresh = False
        .TextFilePlatform =  437 
        .TextFileStartRow =  1 
        .TextFileParseType = xlDelimited
        .TextFileTextQualifier = xlTextQualifierDoubleQuote
        .TextFileConsecutiveDelimiter = False
        .TextFileTabDelimiter = True
        .TextFileSemicolonDelimiter = False
        .TextFileCommaDelimiter = False
        .TextFileSpaceDelimiter = False
         .TextFileOtherDelimiter = ","
         .TextFileColumnDataTypes = Array( 1 ,  2 ,  1 ,  1 ,  1 ,  2 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 )
         .TextFileTrailingMinusNumbers = True
         .Refresh BackgroundQuery:=False
    End With
 
    Columns("B:B").Select

    Application.ReplaceFormat.NumberFormat = "0.0"
    Selection.Replace What:=".", Replacement:=",", LookAt:=xlPart, _
        SearchOrder:=xlByRows, MatchCase:=False, SearchFormat:=False, _
        ReplaceFormat:=True

.TextFileColumnDataTypes = Array( 1 ,  2 ,  1 ,  1 ,  1 ,  2 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 ,  1 )

Public Function FormatRecalc()
Dim n As Long, i As Long
n = Cells(Rows.Count,  3 ).End(xlUp).Row
For i =  1  To n
Cells(i,  3 ).Select
Selection.Value = Cells(i,  3 ).Value
i = i +  1 
Next i
End Function

Public Function FormatRecalc()
Dim n As Long, i As Long, ch As Double
n = Cells(Rows.Count,  3 ).End(xlUp).Row
For i =  1  To n
Cells(i,  3 ).Select
With Selection
ch = .Value
.Value = ch
End With
Next i
End Function