Simply put, it's when an enforcer of the rules thinks that he/she is actually exempt from those rules, but is not at all.
Just as some think they are above the law because they can buy their way out of it, some think they are above the law because they enforce the laws. Through influence, political power, being in office, or sheer force, they believe that the law does not apply to them, or will [...] [tvtropes.org]