l10n_it_account_tax_kind/view/account_tax_view.xml
<?xml version="1.0" ?>
<openerp>
<data>
<record id="view_tax_form_account_tax_kind" model="ir.ui.view">
<field name="name">account.tax.form.account.tax.kind</field>
<field name="model">account.tax</field>
<field name="inherit_id" ref="account.view_tax_form"/>
<field name="arch" type="xml">
<xpath expr="//field[@name='sequence']" position="after">
<field name="kind_id" />
<field name="law_reference" attrs="{'required': [('kind_id', '!=', False),('type_tax_use', '!=', 'purchase')], 'invisible': ['|',('kind_id', '=', False),('type_tax_use', '=', 'purchase')]}"></field>
</xpath>
</field>
</record>
</data>
</openerp>