For me, it's got to be Paris.
French cuisine is my favorite, but I also think the French have it perfect when it comes to the art of dining. No breakfast, excellent lunch, and late dinner (love the 9pm dining hour) without ever being rushed. I love the fact they never bring you the check unless you ask for it.
Frustrating in America where I always get the evil eye when taking the extra time to order coffee after the dessert or showing up at 9 pm.