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: Dále jsou zákonem stanoveny případy, kdy příjmy nebo věci (u daně z nemovitostí) dani nepodléhají, a dále každý daňový zákon stanoví samostatně problematiku osvobození od daně.
Position	Tokenization	UPOS	Head	Deprel
1	Dále	ADV	4	advmod
2	jsou	AUX	4	aux:pass
3	zákonem	NOUN	4	obl
4	stanoveny	ADJ	0	root
5	případy	NOUN	4	nsubj:pass
6	,	PUNCT	18	punct
7	kdy	ADV	18	advmod
8	příjmy	NOUN	18	nsubj
9	nebo	CCONJ	10	cc
10	věci	NOUN	8	conj
11	(	PUNCT	13	punct
12	u	ADP	13	case
13	daně	NOUN	18	obl
14	z	ADP	15	case
15	nemovitostí	NOUN	13	nmod
16	)	PUNCT	13	punct
17	dani	NOUN	18	obl:arg
18	nepodléhají	VERB	5	acl:relcl
19	,	PUNCT	25	punct
20	a	CCONJ	25	cc
21	dále	ADV	25	advmod
22	každý	DET	24	det
23	daňový	ADJ	24	amod
24	zákon	NOUN	25	nsubj
25	stanoví	VERB	4	conj
26	samostatně	ADV	25	iobj
27	problematiku	NOUN	25	obj
28	osvobození	NOUN	27	nmod
29	od	ADP	30	case
30	daně	NOUN	28	nmod
31	.	PUNCT	4	punct