The story of “The Baroness” (Kay Francis) takes an unexpected turn when she encounters a thief during a bold robbery at a Viennese jewelry shop, and finds herself captivated by him. Like many in the upper class, her marriage lacks affection, and she has had numerous affairs throughout the years; however, William Powell manages to make a lasting impression this time around. At first glance, it seems like a standard setup for a romantic comedy, albeit one where everyone is impeccably dressed for the opera and moves with the grace of Fred Astaire. Fortunately, there’s also a smart script and two performers who genuinely appear to enjoy their scenes together as the playful plot unfolds. It could be classified as a romance, but much of the enjoyment comes from the characters' charm, desire, and attraction—though it's difficult to picture either of these seemingly unlikely individuals ever discovering or even desiring "true love." Both actors skillfully convey this with subtlety, which I found quite amusing for just over an hour. It’s not overtly vulgar, but rather refined while still poking fun at that very refinement.

Source on TMDB