In a recent paper, by exploiting the notion of Morita equivalence for field theories on noncommutative tori and choosing rational values of the noncommutativity parameter θ (in appropriate units), a general one-to-one correspondence between the m-reduced conformal field theory (CFT) describing a quantum Hall fluid (QHF) at paired states fillings1,2[Formula: see text] and an Abelian noncommutative field theory (NCFT) has been established.3 That allowed us to add new evidence to the relationship between noncommutativity and quantum Hall fluids.4 On the other hand, the m-reduced CFT is equivalent to a system of two massless scalar bosons with a magnetic boundary interaction as introduced in Ref. 5, at the so-called "magic" points. We are then able to describe, within such a framework, the dissipative quantum mechanics of a particle confined to a plane and subject to an external magnetic field normal to it. Here we develop such a point of view by focusing on the case m=2 which corresponds to a quantum Hall bilayer. The key role of a localized impurity which couples the two layers is emphasized and the effect of noncommutativity in terms of generalized magnetic translations (GMT) is fully exploited. As a result, general GMT operators are introduced, in the form of a tensor product, which act on the QHF and defect space respectively, and a comprehensive study of their rich structure is performed.