open my $fh, '<:encoding(windows-1253)', 'filename.dat' or die "could not open filename.dat for reading: $!";

##</code><code>##

header('Content-Type' => 'application/xml+xhtml;charset=UTF-8');

##</code><code>##

binmode STDOUT, ':utf8';

##</code><code>##

print '<?xml version="1.0" encoding="UTF-8"?>';