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 souladu s 55 b) pak ministerstvo financí zmocnilo vyhláškou č. 229/1993 Sb. správce daně - finanční úřady - k promíjení těchto sankcí do výše 300000 korun ročně.
Position	Tokenization	UPOS	Head	Deprel
1	V	ADP	4	case
2	souladu	NOUN	1	fixed
3	s	ADP	1	fixed
4	55	NUM	10	obl
5	b	NOUN	4	nmod
6	)	PUNCT	5	punct
7	pak	ADV	10	advmod
8	ministerstvo	NOUN	10	nsubj
9	financí	NOUN	8	nmod
10	zmocnilo	VERB	0	root
11	vyhláškou	NOUN	10	obl
12	č	NOUN	11	nmod
13	.	PUNCT	12	punct
14	229	NUM	12	nummod
15	/	PUNCT	16	punct
16	1993	NUM	14	compound
17	Sb	NOUN	12	nmod
18	.	PUNCT	17	punct
19	správce	NOUN	10	obj
20	daně	NOUN	19	nmod
21	-	PUNCT	23	punct
22	finanční	ADJ	23	amod
23	úřady	NOUN	19	appos
24	-	PUNCT	23	punct
25	k	ADP	26	case
26	promíjení	NOUN	10	obl
27	těchto	DET	28	det
28	sankcí	NOUN	26	nmod
29	do	ADP	30	case
30	výše	NOUN	26	nmod
31	300000	NUM	32	nummod:gov
32	korun	NOUN	30	nmod
33	ročně	ADV	32	advmod
34	.	PUNCT	10	punct