The Palais Garnier opera house is one of the most extraordinary buildings in Europe — a wedding cake of marble, gilt, mosaic, and sculpture that makes the surrounding Haussmann boulevards feel modest by comparison. Opera performances and ballet are staged here and at the Opéra Bastille; both venues make a pre-show dinner at one of the nearby brasseries (Café de la Paix, directly opposite the Garnier, being the most theatrical choice) an integral part of the cultural evening.
The hotel landscape around the Opéra is unusually diverse. On the grand boulevards and the Rue de la Paix, you'll find the historic luxury properties: the Intercontinental Le Grand (which shares the Café de la Paix), the Westminster, and the Édouard VII. These are hotels built in the era when theatre-going and hotel life were inseparable entertainments for the bourgeoisie, and they retain something of that operatic scale in their lobbies.
The 2nd arrondissement, immediately south of the Opéra, has become increasingly interesting for boutique accommodation over the past decade. The Experimental Group's Hôtel des Grands Boulevards has made this stretch of the Grand Boulevards genuinely exciting; the cluster of natural wine bars and concept stores around the Sentier district attracts a creative class that the traditional Opéra hotels don't quite capture.
For practical purposes, the Opéra neighbourhood is one of Paris's most transport-connected — four Métro lines (3, 7, 8, 9, 14) intersect here, making it an excellent base from which to reach any arrondissement in the city within 20 minutes. The RER lines to Charles de Gaulle and Versailles are also accessible from Opéra station, making airport transfers straightforward.