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: Z porovnání různých případů poplatníků- osob zařazených do jednotlivých skupin podle spřízněnosti těchto osob- vyplývá, že prvnímu náměstkovi nezáleží na tom, kdo je poplatníkem daně, neboť přehazuje takovou povinnost na kupujícího, aniž by k tomu měl jakýkoli zákonný důvod.
Position	Tokenization	UPOS	Head	Deprel
1	Z	ADP	2	case
2	porovnání	NOUN	17	obl:arg
3	různých	ADJ	4	amod
4	případů	NOUN	2	nmod
5	poplatníků	NOUN	4	nmod
6	-	PUNCT	7	punct
7	osob	NOUN	5	appos
8	zařazených	ADJ	7	amod
9	do	ADP	11	case
10	jednotlivých	ADJ	11	amod
11	skupin	NOUN	8	obl
12	podle	ADP	13	case
13	spřízněnosti	NOUN	8	obl
14	těchto	DET	15	det
15	osob	NOUN	13	nmod
16	-	PUNCT	7	punct
17	vyplývá	VERB	0	root
18	,	PUNCT	22	punct
19	že	SCONJ	22	mark
20	prvnímu	ADJ	21	amod
21	náměstkovi	NOUN	22	obl:arg
22	nezáleží	VERB	17	csubj
23	na	ADP	24	case
24	tom	DET	22	obl:arg
25	,	PUNCT	28	punct
26	kdo	PRON	28	nsubj
27	je	AUX	28	cop
28	poplatníkem	NOUN	24	acl:relcl
29	daně	NOUN	28	nmod
30	,	PUNCT	32	punct
31	neboť	CCONJ	32	cc
32	přehazuje	VERB	22	conj
33	takovou	DET	34	det
34	povinnost	NOUN	32	obj
35	na	ADP	36	case
36	kupujícího	ADJ	32	obl:arg
37	,	PUNCT	42	punct
38	aniž	SCONJ	42	cc
39	by	AUX	42	aux
40	k	ADP	41	case
41	tomu	DET	45	det
42	měl	VERB	32	conj
43	jakýkoli	DET	45	det
44	zákonný	ADJ	45	amod
45	důvod	NOUN	42	obj
46	.	PUNCT	17	punct