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 tokenized text:
Aktuální otázky daně z příjmu fyzických osob, Aktuální otázky daně z příjmu právnických osob, Aktuální otázky DPH - tři jednodenní semináře, které přiblíží současný stav daňové soustavy.
Postion	Tokenization
1	Aktuální
2	otázky
3	daně
4	z
5	příjmu
6	fyzických
7	osob
8	_
9	,
10	Aktuální
11	otázky
12	daně
13	z
14	příjmu
15	právnických
16	osob
17	,
18	Aktuální
19	otázky
20	DPH
21	-
22	tři
23	jednodenní
24	semináře
25	,
26	které
27	přiblíží
28	současný
29	stav
30	daňové
31	soustavy
32	.
Position	Tokenization	UPOS	Head	Deprel
1	Aktuální	ADJ	2	amod
2	otázky	NOUN	0	root
3	daně	NOUN	2	nmod
4	z	ADP	5	case
5	příjmu	NOUN	3	nmod
6	fyzických	ADJ	7	amod
7	osob	NOUN	5	nmod
8	_	_	None	_
9	,	PUNCT	10	punct
10	Aktuální	ADJ	10	amod
11	otázky	NOUN	2	conj
12	daně	NOUN	10	nmod
13	z	ADP	13	case
14	příjmu	NOUN	11	nmod
15	právnických	ADJ	15	amod
16	osob	NOUN	13	nmod
17	,	PUNCT	10	punct
18	Aktuální	ADJ	18	amod
19	otázky	NOUN	10	orphan
20	DPH	NOUN	18	nmod
21	-	PUNCT	23	punct
22	tři	NUM	23	nummod
23	jednodenní	ADJ	23	amod
24	semináře	NOUN	2	appos
25	,	PUNCT	26	punct
26	které	DET	26	nsubj
27	přiblíží	VERB	23	acl:relcl
28	současný	ADJ	28	amod
29	stav	NOUN	26	obj
30	daňové	ADJ	30	amod
31	soustavy	NOUN	28	nmod
32	.	PUNCT	2	punct