reporting-engine/report_csv/views/ir_actions_views.xml

<?xml version="1.0" encoding="utf-8" ?>
<odoo>
    <record id="act_report_xml_view" model="ir.ui.view">
        <field name="name">ir.actions.report</field>
        <field name="model">ir.actions.report</field>
        <field name="inherit_id" ref="base.act_report_xml_view" />
        <field name="arch" type="xml">
            <xpath expr="//field[@name='report_type']" position="after">
                <field
                    name="encoding"
                    attrs="{'invisible': [('report_type', '!=', 'csv')]}"
                />
                <field
                    name="encode_error_handling"
                    attrs="{'invisible': [('encoding', '=', False)]}"
                />
            </xpath>
        </field>
    </record>
</odoo>