TST: Parser tests refactoring
1) Moved no columns test from CParser-only to `common.py`
2) Moved erroneous placed skiprows tests into their proper place

## [Current coverage](https://codecov.io/gh/pydata/pandas/pull/13319?src=pr) is **84.22%**

> Merging [#13319](https://codecov.io/gh/pydata/pandas/pull/13319?src=pr) into [master](https://codecov.io/gh/pydata/pandas/branch/master?src=pr) will not change coverage

``` diff
@@             master     #13319   diff @@
==========================================
  Files           138        138          
  Lines         50667      50667          
  Methods           0          0          
  Messages          0          0          
  Branches          0          0          
==========================================
  Hits          42672      42672          
  Misses         7995       7995          
  Partials          0          0          
```

> Powered by [Codecov](https://codecov.io?src=pr). Last updated by [70be8a9...bc1402e](https://codecov.io/gh/pydata/pandas/compare/70be8a95ebeb638aa53f465ba885a7b33b6c35d9...bc1402e65168ebf395be74ffa1ecd6563d5437b9)
 ty @gfyoung 
