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: Kromě legislativně technických změn došlo i k věcným změnám, které znamenají zejména posílení pravomocí obcí při určení sazeb daně, úpravy v osvobození od daně, zrušení úlev a zjednodušení postupu oznamování změn týkajících se předmětu daně, finančním úřadům.
Position	Tokenization	UPOS	Head	Deprel
1	Kromě	ADP	4	case
2	legislativně	ADV	3	advmod
3	technických	ADJ	4	amod
4	změn	NOUN	5	obl
5	došlo	VERB	0	root
6	i	CCONJ	9	advmod:emph
7	k	ADP	9	case
8	věcným	ADJ	9	amod
9	změnám	NOUN	5	obl:arg
10	,	PUNCT	12	punct
11	které	DET	12	nsubj
12	znamenají	VERB	9	acl:relcl
13	zejména	ADV	14	advmod:emph
14	posílení	NOUN	12	obj
15	pravomocí	NOUN	14	nmod
16	obcí	NOUN	15	nmod
17	při	ADP	18	case
18	určení	NOUN	15	nmod
19	sazeb	NOUN	18	nmod
20	daně	NOUN	19	nmod
21	,	PUNCT	22	punct
22	úpravy	NOUN	19	conj
23	v	ADP	24	case
24	osvobození	NOUN	22	nmod
25	od	ADP	26	case
26	daně	NOUN	24	nmod
27	,	PUNCT	28	punct
28	zrušení	NOUN	19	conj
29	úlev	NOUN	28	nmod
30	a	CCONJ	31	cc
31	zjednodušení	NOUN	19	conj
32	postupu	NOUN	31	nmod
33	oznamování	NOUN	32	nmod
34	změn	NOUN	33	nmod
35	týkajících	ADJ	34	amod
36	se	PRON	35	expl:pv
37	předmětu	NOUN	35	obl:arg
38	daně	NOUN	37	nmod
39	,	PUNCT	35	punct
40	finančním	ADJ	41	amod
41	úřadům	NOUN	33	nmod
42	.	PUNCT	5	punct