The European Commission will start on Tuesday a second legal case against AstraZeneca (AZN.L) over its delayed deliveries of COVID-19 vaccines, a spokesman for the EU executive said on Monday. The move is mostly procedural after a first case was launched in April, an official familiar with the case said, adding however that this new legal action will allow the EU to seek possible financial penalties. "Tomorrow the case against AstraZeneca on the merits will be introduced before the Belgian court," the commission"s spokesman said. The first legal action was about requesting faster deliveries, whereas the new one will concern the merit of the case.