Depending on what you mean by "top". Most competitive? Most well-run, most entertaining? Having the best 2 or 3 teams in the world in it, or the most attractive football being played? The best players? The best strength in depth? The biggest audience? The most money circulating in it? The one where young talents would most like to play in?
I'd say La Liga undoubtedly contains 2 of the best teams of the world, but as those two teams will likely be alternating titles for the foreseeable future and those two teams are financially-doped to an obscene degree, it won't get my vote.
Italian football has generally put me to sleep over the years.
The French League? I just feel nothing and have no connection to any of it.
The German league now is unquestionably the model I would like to see in all professional sports everywhere. Affordable tickets, no "owners", and mostly pretty competitive as well, though the success of Bayern might pose the threat of a single-team league. Will Leverkusen or Schalke ever with the title? It's always possible.
The EPL isn't as open as the old first division was and the huge financial rewards of the Champions League has caused a rift between the top teams and the rest of the league. The only way to break through is enormous amounts of outside money, often from dubious characters (City, Chelsea) while so many clubs with great histories (Everton, Spurs, Newcastle, Aston Villa) lack such funding and others try to compete financially and get in over their heads (Leeds, just about any club managed by 'arry Redknapp).
I'd say the league with the biggest international audience would still be the EPL, and also the league where you're most likely to catch a good game with both sides trying to win. It's somewhat amazing that that continues to hold true considering all the other changes over the years.
The EPL gets my vote.