I didn't find this French documentary engaging enough. The scam is simple, lacking finesse and smarts, and only the ineptitude of the government makes small group of low-lives rich beyond their wildest dreams. In a nutshell, the scammers charge tax when selling CO2 quotas, and don't report the tax to the government, basically keeping the tax for themselves. The main character in this French documentary, Marco Mouly, is a Tunisian who has spent his life scamming. I found him unpleasant because he's bragging non-stop, and obviously has no moral compass. He lets his best friend down, and has no regard for anyone but himself. Despite the fact that Marco Mouly talks a mile a minute, he manages to say absolutely nothing.
The scammers don't even hide their money: they spend like Croesus on fancy cars, parties, and are getting the red carpet treatment everywhere. As the scammers' group grows, so does the risk of being found. In fact, it's likely the government wouldn't have caught them if it wasn't for a spurned father in-law. Frustratingly enough, even after catching the culprits, the government wasn't able to recuperate most of the money, There was nothing smart about these scammers, they just had guts (or lack conscience), and got lucky.