Specifying an Encoding Layer 

0000000: 4575 726f 203d 2080 0a                   Euro = ..

use Devel::Peek;

open my $fh, '<:encoding(WINDOWS-1252)', 'win_euro.txt'
    or die "open(win_euro.txt): $!";

my $data = <$fh>;

Dump($data);

• Output:

SV = PV(0x81c25b8) at 0x81a5124
  REFCNT = 1
  FLAGS = (PADBUSY,PADMY,POK,pPOK,UTF8)
  PV = 0x82185c8 "Euro = \342\202\254\n"\0 [UTF8 "Euro = \x{20ac}\n"]
  CUR = 11
  LEN = 80