Humour doesn't travel well. This is a short English film made, I think for TV many years ago. I have yet to find an English person who actually finds it funny. However it has become an tradition to watch it on New Year's Eve in Germany and a few surrounding countries, where I am told it's found uproariously funny.
http://www.youtube.com/watch?v=b1v4BYV-YvA
And I love this French film
http://www.youtube.com/watch?v=GiioSWljp-0
One of the strains running through it is is the social importance in the pre-revolutionary French court of "l'esprit" = wit. L'esprit is nasty and satirical and aims to hurt its victims. A man who has visited England is asked about English wit and replies that they don't have it; they have something called "humour".