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 době vzniku publikace již platil 55 a) zákona č. 337/1992 Sb., ve znění pozdějších předpisů, ve kterém se v odstavci 1 říká mimo jiné, že Ministerstvo financí ČR může na žádost poplatníka zcela nebo částečně promítnout příslušenství daně (tj. doměřené penále) i z důvodu odstranění tvrdosti zákona.
Position	Tokenization	UPOS	Head	Deprel
1	V	ADP	2	case
2	době	NOUN	6	obl
3	vzniku	NOUN	2	nmod
4	publikace	NOUN	3	nmod
5	již	ADV	6	advmod
6	platil	VERB	0	root
7	55	NUM	10	nummod:gov
8	a	NOUN	7	nmod
9	)	PUNCT	8	punct
10	zákona	NOUN	6	nsubj
11	č	NOUN	10	nmod
12	.	PUNCT	11	punct
13	337	NUM	11	nummod
14	/	PUNCT	15	punct
15	1992	NUM	13	compound
16	Sb	NOUN	10	nmod
17	.	PUNCT	16	punct
18	,	PUNCT	20	punct
19	ve	ADP	20	case
20	znění	NOUN	6	obl
21	pozdějších	ADJ	22	amod
22	předpisů	NOUN	20	nmod
23	,	PUNCT	30	punct
24	ve	ADP	25	case
25	kterém	DET	30	obl
26	se	PRON	30	expl:pass
27	v	ADP	28	case
28	odstavci	NOUN	30	obl
29	1	NUM	28	nummod
30	říká	VERB	20	acl:relcl
31	mimo	ADP	32	case
32	jiné	ADJ	30	obl
33	,	PUNCT	38	punct
34	že	SCONJ	38	mark
35	Ministerstvo	NOUN	38	nsubj
36	financí	NOUN	35	nmod
37	ČR	PROPN	35	nmod
38	může	VERB	30	csubj:pass
39	na	ADP	40	case
40	žádost	NOUN	45	obl
41	poplatníka	NOUN	40	nmod
42	zcela	ADV	45	advmod
43	nebo	CCONJ	44	cc
44	částečně	ADV	42	conj
45	promítnout	VERB	38	xcomp
46	příslušenství	NOUN	45	obj
47	daně	NOUN	46	nmod
48	(	PUNCT	52	punct
49	tj	CCONJ	52	cc
50	.	PUNCT	52	punct
51	doměřené	ADJ	52	amod
52	penále	NOUN	46	appos
53	)	PUNCT	52	punct
54	i	CCONJ	57	advmod:emph
55	z	ADP	57	case
56	důvodu	NOUN	55	fixed
57	odstranění	NOUN	45	obl
58	tvrdosti	NOUN	57	nmod
59	zákona	NOUN	58	nmod
60	.	PUNCT	6	punct