use strict;
use warnings;
use utf8;
use Encode;

open (FILE, "<test.csv");
my @FileOriginal = <FILE>;
close (FILE);

open (FILE, ">test2.csv");

foreach (@FileOriginal)
{
my $ucs2 = encode("UCS-2LE", $_);
my $utf8 = decode("UTF8", $ucs2);
print FILE $utf8."\n";
}
close (FILE);