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:
Tato novela v bodě 53 umožňuje poplatníkům dát dodatečné daňové přiznání za nižší daňovou povinnost do 31 . 12 .1994.
Postion	Tokenization
1	Tato
2	novela
3	v
4	bodě
5	53
6	umožňuje
7	poplatníkům
8	dát
9	dodatečné
10	daňové
11	přiznání
12	za
13	nižší
14	daňovou
15	povinnost
16	do
17	31
18	.
19	12
20	.
21	1994
22	.
Position	Tokenization	UPOS	Head	Deprel
1	Tato	DET	2	det
2	novela	NOUN	6	nsubj
3	v	ADP	4	case
4	bodě	NOUN	6	obl
5	53	NUM	4	nummod
6	umožňuje	VERB	0	root
7	poplatníkům	NOUN	8	obl:arg
8	dát	VERB	6	xcomp
9	dodatečné	ADJ	11	amod
10	daňové	ADJ	11	amod
11	přiznání	NOUN	8	obj
12	za	ADP	15	case
13	nižší	ADJ	15	amod
14	daňovou	ADJ	15	amod
15	povinnost	NOUN	8	obl
16	do	ADP	19	case
17	31	NUM	19	compound
18	.	PUNCT	17	punct
19	12	NUM	8	obl
20	.	PUNCT	19	punct
21	1994	NUM	19	compound
22	.	PUNCT	6	punct