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: Platná legislativa umožňuje, aby pouze pěti procenty byly zatíženy i výrobky, které jsou dodávány v rámci těchto služeb, ale normálně se prodávají s 23procentní daní z přidané hodnoty.
Position	Tokenization	UPOS	Head	Deprel
1	Platná	ADJ	2	amod
2	legislativa	NOUN	3	nsubj
3	umožňuje	VERB	0	root
4	,	PUNCT	11	punct
5	aby	_	None	_
6	aby	SCONJ	11	mark
7	by	AUX	11	aux
8	pouze	ADV	9	advmod:emph
9	pěti	NUM	9	nummod
10	procenty	NOUN	11	obl:arg
11	byly	AUX	11	cop
12	zatíženy	ADJ	3	advcl
13	i	CCONJ	13	advmod:emph
14	výrobky	NOUN	11	nsubj
15	,	PUNCT	17	punct
16	které	DET	17	nsubj:pass
17	jsou	AUX	17	aux:pass
18	dodávány	ADJ	13	amod
19	v	ADP	21	case
20	rámci	NOUN	18	fixed
21	těchto	DET	21	det
22	služeb	NOUN	17	obl
23	,	PUNCT	26	punct
24	ale	CCONJ	26	cc
25	normálně	ADV	26	advmod
26	se	PRON	26	expl:pass
27	prodávají	VERB	3	conj
28	s	ADP	30	case
29	23	NUM	29	nummod
30	procentní	ADJ	30	amod
31	daní	NOUN	26	obl
32	z	ADP	33	case
33	přidané	ADJ	33	amod
34	hodnoty	NOUN	30	nmod
35	.	PUNCT	3	punct