use utf8;
  use CGI::Carp qw(fatalsToBrowser);

  print "Content-type: text/html; charset=utf-8\n\n";

  open(FILE, "<", "/path/to/utf8/file.txt") || die "$!";

  print "<pre>\n";
  while(<FILE>) {
    chomp;
    $_ = set_utf($_);
    my $len = length($_);    # count of chars not bytes
    print "$_", ' ' x (72 - $len), "|\n";
  }
  print "</pre>\n";

  sub set_utf {
    return pack "U0a*", join '', @_;
  }