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: Sazebník určuje sedm velikostních kategorií, z nichž nejžádanější (70 %) je nejnižší objemová kategorie do 10 tis. cm3 (tj např. rozměr 20 x 20 x 25 cm), za kterou roční poplatek činí maximálně 360 Kč.
Position	Tokenization	UPOS	Head	Deprel
1	Sazebník	NOUN	2	nsubj
2	určuje	VERB	0	root
3	sedm	NUM	5	nummod:gov
4	velikostních	ADJ	5	amod
5	kategorií	NOUN	2	obl
6	,	PUNCT	9	punct
7	z	ADP	8	case
8	nichž	PRON	9	obl
9	nejžádanější	ADJ	5	acl:relcl
10	(	PUNCT	9	punct
11	70	NUM	9	dep
12	%	SYM	11	nmod
13	)	PUNCT	9	punct
14	je	AUX	9	cop
15	nejnižší	ADJ	17	amod
16	objemová	ADJ	17	amod
17	kategorie	NOUN	9	nsubj
18	do	ADP	20	case
19	10	NUM	20	nummod
20	tis	NOUN	17	nmod
21	.	PUNCT	20	punct
22	cm	NOUN	20	nmod
23	3	NUM	22	nummod
24	(	PUNCT	28	punct
25	tj	CCONJ	28	cc
26	např	ADV	28	advmod:emph
27	.	PUNCT	26	punct
28	rozměr	NOUN	17	appos
29	20	NUM	28	nummod
30	x	SYM	31	cc
31	20	NUM	29	conj
32	x	SYM	33	cc
33	25	NUM	29	conj
34	cm	NOUN	29	nmod
35	)	PUNCT	28	punct
36	,	PUNCT	41	punct
37	za	ADP	38	case
38	kterou	DET	41	obl
39	roční	ADJ	40	amod
40	poplatek	NOUN	41	nsubj
41	činí	VERB	17	acl:relcl
42	maximálně	ADV	43	advmod:emph
43	360	NUM	41	obj
44	Kč	NOUN	43	nmod
45	.	PUNCT	2	punct