Well, the gif definitely comes from “Big Bad Wolf”. On the other hand - it somehow reminds me of a scene from one of the "Waxworks" movies, but don't take my word since it's been ages ago I saw those and can barely remember individual scenes.
Right, let's scrub all that ... we've all been looking into the wrong direction. Scene is from "Kiss Kiss Bang Bang" (actress is Tanja Reichert).
I thought I saw this s**t somewhere. I was scouring my DVDs for a good while trying to think which one it could be. It was KKBB all along!