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: Osvobození od daně z příjmů je v 4 zákona č. 586/1992 Sb. konstruováno tak, že jsou zde uvedeny určité zdroje příjmů (nikoli důvody výdajů), na něž se osvobození vztahuje.
Position	Tokenization	UPOS	Head	Deprel
1	Osvobození	NOUN	17	nsubj:pass
2	od	ADP	3	case
3	daně	NOUN	1	nmod
4	z	ADP	5	case
5	příjmů	NOUN	3	nmod
6	je	AUX	17	aux:pass
7	v	ADP	9	case
8	4	NUM	9	nummod:gov
9	zákona	NOUN	17	obl
10	č	NOUN	9	nmod
11	.	PUNCT	10	punct
12	586	NUM	10	nummod
13	/	PUNCT	14	punct
14	1992	NUM	12	compound
15	Sb	NOUN	9	nmod
16	.	PUNCT	15	punct
17	konstruováno	ADJ	0	root
18	tak	ADV	17	advmod
19	,	PUNCT	23	punct
20	že	SCONJ	23	mark
21	jsou	AUX	23	cop
22	zde	ADV	23	advmod
23	uvedeny	ADJ	17	advcl
24	určité	ADJ	25	amod
25	zdroje	NOUN	23	nsubj
26	příjmů	NOUN	25	nmod
27	(	PUNCT	28	punct
28	nikoli	ADV	29	advmod:emph
29	důvody	NOUN	23	dep
30	výdajů	NOUN	29	nmod
31	)	PUNCT	30	punct
32	,	PUNCT	37	punct
33	na	ADP	34	case
34	něž	PRON	37	obl:arg
35	se	PRON	37	expl:pv
36	osvobození	NOUN	37	nsubj
37	vztahuje	VERB	25	acl:relcl
38	.	PUNCT	17	punct