That makes two of us. I think the "best" of anything is sprung by what one is passionate about. With that said, some of the best comedy movies I've come accross are some italian (Aldo Giovanni e Giacomo's Tre uomini e una gamba) and french movies, mid '70s up to '00s. If you want to search for "Natale a " and you understand italian, you'd be laughing your head of.
i have a few favorite comedy movies like: Anchorman: The Legend of Ron Burgundy, Dumb and Dumber, The Naked Gun: From the Files of Police Squad and Ace Ventura: Pet Detective.
MY favourite comedy movie is all parts of "Home Alone". You must watch "Home Alone" it will fresh your mood and will make you smile for a long time.
The Hangover! It's soooo funny, especially the last part! Also I like spy very much. Melissa McCarthy is my favorite actress and in this film she plays awersome!