Having watched this film a few years ago, I saw it again last night and it was even better than I remembered.
It's a truly uplifting film, as all comedies should be, the acting is of the highest order and the plot is succinct but very, very clever.
Most importantly, unlike even the best US and some UK comedies, it lives 'in the moment' and doesn't make the mistake of over-analysing characters or having saccharine-drenched moments of revelation. In fact, it's acid sharp all the way through, although Jacques Villeret's sweet and witless Monsieur Pignon adds a humanity to the story that makes the viewer care.
I agree totally with the reviewer who suggested that this film has a universal sense of humour. With no cultural or political references, it's a timeless piece that could have been made in any era and in any country. It reminded me of the grand old farces I used to see at the theatre as a child and of old black and white slapstick comedies.
My other half, who tolerates and sometimes enjoys the odd French film for my benefit, shook with laughter all the way through.
This is a genuinely great film - I felt like standing up and applauding too - and I would recommend it to anyone.