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: Zákon o DPH § 5 odst.2 uvádí, že osoby, které provádějí zdanitelná plnění společně na základě smlouvy o sdružení, jsou povinny se přihlásit jako plátci DPH, pokud celkový obrat těchto osob v rámci sdružení i mimo něj překročí zákonem stanovenou hranici.
Position	Tokenization	UPOS	Head	Deprel
1	Zákon	NOUN	9	nsubj
2	o	ADP	3	case
3	DPH	NOUN	1	nmod
4	§	NOUN	1	nmod
5	5	NUM	4	nummod
6	odst	NOUN	1	nmod
7	.	PUNCT	6	punct
8	2	NUM	6	nummod
9	uvádí	VERB	0	root
10	,	PUNCT	26	punct
11	že	SCONJ	26	mark
12	osoby	NOUN	26	nsubj
13	,	PUNCT	15	punct
14	které	DET	15	nsubj
15	provádějí	VERB	12	acl:relcl
16	zdanitelná	ADJ	17	amod
17	plnění	NOUN	15	obj
18	společně	ADV	15	advmod
19	na	ADP	21	case
20	základě	NOUN	19	fixed
21	smlouvy	NOUN	15	obl
22	o	ADP	23	case
23	sdružení	NOUN	21	nmod
24	,	PUNCT	15	punct
25	jsou	AUX	26	cop
26	povinny	ADJ	9	ccomp
27	se	PRON	28	iobj
28	přihlásit	VERB	26	xcomp
29	jako	SCONJ	30	mark
30	plátci	NOUN	28	xcomp
31	DPH	NOUN	30	nmod
32	,	PUNCT	44	punct
33	pokud	SCONJ	44	mark
34	celkový	ADJ	35	amod
35	obrat	NOUN	44	nsubj
36	těchto	DET	37	det
37	osob	NOUN	35	nmod
38	v	ADP	40	case
39	rámci	NOUN	38	fixed
40	sdružení	NOUN	35	nmod
41	i	CCONJ	43	cc
42	mimo	ADP	43	case
43	něj	PRON	40	conj
44	překročí	VERB	28	advcl
45	zákonem	NOUN	46	obl
46	stanovenou	ADJ	47	amod
47	hranici	NOUN	44	obj
48	.	PUNCT	9	punct