This is an example of the rare artifact Mirror Universe (Universo Speculare) from the Italian release of Legends, the third expansion set produced by Wizards of the Coast for Magic the Gathering. The English-language version of the set was released in 1994 and the Italian followed in 1995. Mirror Universe has held a place among the half-dozen most desirable cards in the set since the beginning.
In the case of this particular card, the Near-Mint/Mint BGS grade of 8 mostly reflects the left-right centering on the front, which measures 65:35. Beckett is by far the most strict on centering, as can be seen by comparing its standards with those of PSA and CGC, as taken from each company's own website:
Beckett centering standards (look up "grading scale" on the website):
• Mint 9—55/45 both ways front; 70/30 back
• NM/M 8—60/40 both ways front; 80/20 back
• Near Mint 7—65/35 both ways front; 90/10 back
PSA (look up "grading standards") and CGC (look up "card-grading/grading-scale") centering standards:
• Mint 9—60/40 front; 90/10 back
• NM/M 8—65/35 front; 90/10 back
Obviously Beckett graded this card a 7 for centering, while PSA and CGC would give it an 8. Since the rest of the card is very clean, it certainly would have a shot at an overall Mint 9 grade from either of the other two, if that's something you want to pursue. Regardless, it is a very attractive example of this rare and desirable vintage card.
One other point: If you are familiar with cards from the English-language Legends
set, you know that those were not generally very well printed. The
colors were not very rich and the printing itself wasn't sharp. The
Italian set was much, much better, in every
respect. This Mirror Universe is an excellent example. By the way, there
has been some disagreement over the relative rarity of Italian Legends
compared with the English-language product. Recent postings seem to
conclude that the Italian product was actually produced in smaller
amounts than the English, making these cards that much harder to find.