use strict;
use warnings;
use XML::Twig;

my $t= XML::Twig->new( pretty_print => 'indented',
                    twig_handlers => {

                          'node'=>sub{print $_[1]->att('id'),', ',$_[1]->att('lat'),', ',$_[1]->att('lon'),', ' ;

                                      foreach my $tag ( $_[1]->children ){
                                              print $tag->att('v').", ";
                                      }
                                      print "\n";
                          },

                    }
);

print "#ID, LAT, LON, CITY, HOUSNUMBER, POSTCODE, STREET, NAME, PHONE, SHOP, SOURCE, WEBSITE, WHEELCHAIR\n";
$t->parsefile('xml-001.xml');

__END__
<?xml version="1.0" encoding="UTF-8"?>
<root>
<node id="297467" lat="49.5014" lon="8.1465">
    <tag k="addr:city" v="Stuttgart"/>
    <tag k="addr:housenumber" v="23"/>
    <tag k="addr:postcode" v="69115"/>
    <tag k="addr:street" v="Sofienstrae"/>
    <tag k="name" v="ARLT"/>
    <tag k="phone" v="+49 6221 20229"/>
    <tag k="shop" v="computer"/>
    <tag k="source" v="survey"/>
    <tag k="website" v="http://www.arlt.com"/>
    <tag k="wheelchair" v="yes"/>
</node>
<node id="305144906" lat="49.40012" lon="8.6929652">
<tag k="addr:city" v="Mainz"/>
<tag k="addr:country" v="DE"/>
<tag k="addr:housenumber" v="13-15"/>
<tag k="addr:postcode" v="69115"/>
<tag k="addr:state" v="Baden-WUrttemberg"/>
<tag k="addr:street" v="Rohrbacher StraSSe"/>
<tag k="name" v="Heidel-bike"/>
<tag k="opening_hours" v="Tu-Fr 10:00-18:30; Sa 10:00-14:00"/>
<tag k="shop" v="bicycle"/>
<tag k="website" v="http://www.heidelbike.de/"/>
<tag k="wheelchair" v="yes"/>
</node>
</root>

__OUTPUT__
#ID, LAT, LON, CITY, HOUSNUMBER, POSTCODE, STREET, NAME, PHONE, SHOP, SOURCE, WEBSITE, WHEELCHAIR
297467, 49.5014, 8.1465, Stuttgart, 23, 69115, Sofienstrae, ARLT, +49 6221 20229, computer, survey, http://www.arlt.com,
 yes,
305144906, 49.40012, 8.6929652, Mainz, DE, 13-15, 69115, Baden-WUrttemberg, Rohrbacher StraSSe, Heidel-bike, Tu-Fr 10:00
-18:30; Sa 10:00-14:00, bicycle, http://www.heidelbike.de/, yes,