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: Daňové přiznání podává každý poplatník bez závislé činnosti, který má v ČR stálé bydliště nebo se v ní zdržoval alespoň 183 dní v roce a jehož loňský hrubý nezdanitelný příjem přesáhl 6000 korun.
Position	Tokenization	UPOS	Head	Deprel
1	Daňové	ADJ	2	amod
2	přiznání	NOUN	3	obj
3	podává	VERB	0	root
4	každý	DET	5	det
5	poplatník	NOUN	3	nsubj
6	bez	ADP	8	case
7	závislé	ADJ	8	amod
8	činnosti	NOUN	5	nmod
9	,	PUNCT	11	punct
10	který	DET	11	nsubj
11	má	VERB	5	acl:relcl
12	v	ADP	13	case
13	ČR	PROPN	11	obl
14	stálé	ADJ	15	amod
15	bydliště	NOUN	11	obj
16	nebo	CCONJ	20	cc
17	se	PRON	20	expl:pv
18	v	ADP	19	case
19	ní	PRON	20	obl
20	zdržoval	VERB	11	conj
21	alespoň	ADV	22	advmod:emph
22	183	NUM	23	nummod:gov
23	dní	NOUN	20	obl
24	v	ADP	25	case
25	roce	NOUN	23	nmod
26	a	CCONJ	32	cc
27	jehož	PRON	31	nmod
28	loňský	ADJ	31	amod
29	hrubý	ADJ	31	amod
30	nezdanitelný	ADJ	31	amod
31	příjem	NOUN	32	nsubj
32	přesáhl	VERB	20	conj
33	6000	NUM	34	nummod:gov
34	korun	NOUN	32	obj
35	.	PUNCT	3	punct