If lbrid is encoding his data separately, then that is where the error is. MIME::Lite handles the encoding itself using MIME::QuotedPrint, so the data would be encoded twice.

Also, you cannot encode non-ASCII characters in the header using the same techniques as for the data. As specified in RFC 2047: Message Header Extensions for Non-ASCII Text, the headers should be encoded using "B" or "Q" encoding, as handled by Encode::MIME::Header. The Subject, To and From headers should all be encoded with this module, as should any other header which may include non-ASCII characters. So the code should be:

    use Encode qw(encode);

    my $message = "Message with spéciâl characters";

    my $msg = MIME::Lite->new(
        'From'      => encode('MIME-Header',$emailReturn),
        'To'        => encode('MIME-Header',$email),
        'Subject'   => encode('MIME-Header',$subject),
        'Type'      => 'text/html',
        'Data'      => $message,
    );

    $msg->attr('Encoding' => 'quoted-printable');
    $msg->attr('content-type' => 'text/html');
    $msg->attr("content-type.charset" => "windows-1252");
    $msg->send('smtp', "IP ADRESS", Timeout=>60);
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