  The Morita equivalence for field theories on noncommutative two-tori is
analysed in detail for rational values of the noncommutativity parameter theta
(in appropriate units): an isomorphism is established between an abelian
noncommutative field theory (NCFT) and a non-abelian theory of twisted fields
on ordinary space. We focus on a particular conformal field theory (CFT), the
one obtained by means of the m-reduction procedure (V. Marotta, J. Phys. A 26
(1993) 3481; V. Marotta, Mod. Phys. Lett. A 13} (1998) 853; V. Marotta, Nucl.
Phys. B 527 (1998) 717; V. Marotta, A. Sciarrino, Mod. Phys. Lett. A 13 (1998)
2863), and show that it is the Morita equivalent of a NCFT. Finally, the whole
m-reduction procedure is shown to be the image in the ordinary space of the
Morita duality. An application to the physics of a quantum Hall fluid at Jain
fillings nu =m/2pm+1 is explicitly discussed in order to further elucidate such
a correspondence and to clarify its role in the physics of strongly correlated
systems. A new picture emerges, which is very different from the existing
relationships between noncommutativity and many body systems (A. P.
Polychronakos, arXiv:0706.1095v2).
