As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following text: Nezbytnými podmínkami pro osvobození od placení odložené daně z příjmu obyvatelstva byla jednak povinnost poplatníka pokračovat v činnosti, za kterou odklad uplatnil ještě po dobu dalších dvou let následujících po roce, v němž mu vznikl nárok na odložení daně a dále povinnost vynaložit v této době částky ve výši odložené daně pro rozvoj vlastní podnikatelské činnosti.
Position	Tokenization	UPOS	Head	Deprel
1	Nezbytnými	ADJ	2	amod
2	podmínkami	NOUN	0	root
3	pro	ADP	4	case
4	osvobození	NOUN	2	nmod
5	od	ADP	6	case
6	placení	NOUN	4	nmod
7	odložené	ADJ	8	amod
8	daně	NOUN	6	nmod
9	z	ADP	10	case
10	příjmu	NOUN	8	nmod
11	obyvatelstva	NOUN	10	nmod
12	byla	AUX	2	cop
13	jednak	CCONJ	14	cc
14	povinnost	NOUN	2	nsubj
15	poplatníka	NOUN	14	nmod
16	pokračovat	VERB	14	acl
17	v	ADP	18	case
18	činnosti	NOUN	16	obl:arg
19	,	PUNCT	23	punct
20	za	ADP	21	case
21	kterou	DET	23	obl
22	odklad	NOUN	23	obj
23	uplatnil	VERB	18	acl:relcl
24	ještě	ADV	23	advmod
25	po	ADP	26	case
26	dobu	NOUN	23	obl
27	dalších	ADJ	29	amod
28	dvou	NUM	29	nummod
29	let	NOUN	26	nmod
30	následujících	ADJ	29	amod
31	po	ADP	32	case
32	roce	NOUN	30	obl
33	,	PUNCT	37	punct
34	v	ADP	35	case
35	němž	PRON	37	obl
36	mu	PRON	37	obl
37	vznikl	VERB	32	acl:relcl
38	nárok	NOUN	37	nsubj
39	na	ADP	40	case
40	odložení	NOUN	38	nmod
41	daně	NOUN	40	nmod
42	a	CCONJ	44	cc
43	dále	ADV	44	cc
44	povinnost	NOUN	14	conj
45	vynaložit	VERB	44	acl
46	v	ADP	48	case
47	této	DET	48	det
48	době	NOUN	45	obl
49	částky	NOUN	45	obj
50	ve	ADP	51	case
51	výši	NOUN	49	nmod
52	odložené	ADJ	53	amod
53	daně	NOUN	51	nmod
54	pro	ADP	55	case
55	rozvoj	NOUN	49	nmod
56	vlastní	ADJ	58	amod
57	podnikatelské	ADJ	58	amod
58	činnosti	NOUN	55	nmod
59	.	PUNCT	2	punct