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: Podle novely zákona o dani z přidané hodnoty (DPH), se kterou vláda ve středu vyslovila souhlas, se má mimo jiné od příštího roku snížit její základní sazba z 23 % na 22 %.
Position	Tokenization	UPOS	Head	Deprel
1	Podle	ADP	2	case
2	novely	NOUN	22	obl
3	zákona	NOUN	2	nmod
4	o	ADP	5	case
5	dani	NOUN	3	nmod
6	z	ADP	8	case
7	přidané	ADJ	8	amod
8	hodnoty	NOUN	5	nmod
9	(	PUNCT	10	punct
10	DPH	NOUN	5	appos
11	)	PUNCT	10	punct
12	,	PUNCT	18	punct
13	se	ADP	14	case
14	kterou	DET	19	det
15	vláda	NOUN	18	nsubj
16	ve	ADP	17	case
17	středu	NOUN	18	obl
18	vyslovila	VERB	2	acl
19	souhlas	NOUN	18	obj
20	,	PUNCT	18	punct
21	se	PRON	22	expl:pass
22	má	VERB	0	root
23	mimo	ADP	24	case
24	jiné	ADJ	22	obl
25	od	ADP	27	case
26	příštího	ADJ	27	amod
27	roku	NOUN	22	obl
28	snížit	VERB	22	xcomp
29	její	DET	31	det
30	základní	ADJ	31	amod
31	sazba	NOUN	22	nsubj:pass
32	z	ADP	34	case
33	23	NUM	34	nummod
34	%	SYM	22	obl:arg
35	na	ADP	36	case
36	22	NUM	22	obl:arg
37	%	SYM	36	nmod
38	.	PUNCT	22	punct