We read in the C18 standard:
5.1.1.2 Translation phases
The precedence among the syntax rules of translation is specified by the following phases.
- Physical source file multibyte characters are mapped, in an implementation-defined manner, to the source character set (introducing new-line characters for end-of-line indicators) if necessary.
Meaning that the source file character set is decoded and mapped to the source character set.
But then you can read:
5.2.1 Character sets
Two sets of characters and their associated collating sequences shall be defined: the set in which source files are written (the source character set), and the set interpreted in the execution environment (the execution character set).
Meaning that the source file character set is the source character set.
So the question is: which one did I understand wrong, or which one is actually wrong?
EDIT: Actually I was wrong. See my answer below.