France, 2009. Simon Weynachter, director of the national judicial customs service, sets up a new investigation office to fight against financial crime. During a random search, Weynachter and his teams uncover a seemingly ordinary VAT scam involving two Tunisian crooks from the working-class Belleville district, Fitous and Bouli. They establish a connection with a mysterious trader from the wealthy neighborhood, Jérôme Attias.