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 fillings ν = m pm+2[1, 2] 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 [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.