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: V pondělí 25. dubna je termín pro podání přiznání a placení spotřební daně: a) daň za březen plátce, jehož měsíční daňová povinnost nepřekročí částku 100000 korun, b) vyrovnání daňové povinnosti za březen plátce, jehož měsíční daňová povinnost překročí částku 100000 korun a nepřekročí částku 2000000 korun, c) vyrovnání daňové povinnosti za březen u daně hrazené denními zálohami.
Position	Tokenization	UPOS	Head	Deprel
1	V	ADP	2	case
2	pondělí	NOUN	6	obl
3	25	NUM	5	nummod
4	.	PUNCT	3	punct
5	dubna	NOUN	6	obl
6	je	VERB	0	root
7	termín	NOUN	6	nsubj
8	pro	ADP	9	case
9	podání	NOUN	7	nmod
10	přiznání	NOUN	9	nmod
11	a	CCONJ	12	cc
12	placení	NOUN	9	conj
13	spotřební	ADJ	14	amod
14	daně	NOUN	12	nmod
15	:	PUNCT	18	punct
16	a	NOUN	18	nmod
17	)	PUNCT	18	punct
18	daň	NOUN	14	appos
19	za	ADP	20	case
20	březen	NOUN	18	nmod
21	plátce	NOUN	18	nmod
22	,	PUNCT	27	punct
23	jehož	DET	26	det
24	měsíční	ADJ	26	amod
25	daňová	ADJ	26	amod
26	povinnost	NOUN	27	nsubj
27	nepřekročí	VERB	21	acl:relcl
28	částku	NOUN	27	obj
29	100000	NUM	30	nummod:gov
30	korun	NOUN	28	nmod
31	,	PUNCT	34	punct
32	b	NOUN	34	nmod
33	)	PUNCT	34	punct
34	vyrovnání	NOUN	18	conj
35	daňové	ADJ	36	amod
36	povinnosti	NOUN	34	nmod
37	za	ADP	38	case
38	březen	NOUN	36	nmod
39	plátce	NOUN	34	nmod
40	,	PUNCT	45	punct
41	jehož	DET	44	det
42	měsíční	ADJ	44	amod
43	daňová	ADJ	44	amod
44	povinnost	NOUN	45	nsubj
45	překročí	VERB	39	acl:relcl
46	částku	NOUN	45	obj
47	100000	NUM	48	nummod:gov
48	korun	NOUN	46	nmod
49	a	CCONJ	50	cc
50	nepřekročí	VERB	45	conj
51	částku	NOUN	50	obj
52	2000000	NUM	53	nummod:gov
53	korun	NOUN	51	nmod
54	,	PUNCT	57	punct
55	c	NOUN	57	nmod
56	)	PUNCT	57	punct
57	vyrovnání	NOUN	18	conj
58	daňové	ADJ	59	amod
59	povinnosti	NOUN	57	nmod
60	za	ADP	61	case
61	březen	NOUN	59	nmod
62	u	ADP	63	case
63	daně	NOUN	57	nmod
64	hrazené	ADJ	63	amod
65	denními	ADJ	66	amod
66	zálohami	NOUN	64	obl
67	.	PUNCT	6	punct