As well as for products, the import functionality for categories provides the possiblity to import values on different scopes. Therefore, all scope specific values has to be added on a separate row for each scope, which represents a store view, like

store_view_code attribute_set_code path name url_key ...
Default Default Category/What's New What's New whats-new
de_DE Default Default Category/What's New Was ist neu was-ist-neu
fr_FR Default Default Category/What's New Quoi de neuf quoi-de-neuf
es_ES Default Default Category/What's New Qué hay de nuevo que-hay-de-nuevo
Default Default Category/Women Women women
de_DE Default Default Category/Women Frauen frauen
fr_FR Default Default Category/Women Dames dames
es_ES Default Default Category/Women Mujeres mujeres
Default Default Category/Women/Tops Tops tops-women
de_DE Default Default Category/Women/Tops Oberteile oberteile-frauen
fr_FR Default Default Category/Women/Tops Toupie toupie-dames
es_ES Default Default Category/Women/Tops Cima cima-mujeres