Using images in HTML is better if the image has any contextual meaning ... if it is a decorative picture without contextual meaning, then use CSS. CSS is for presentation, HTML is for content.
Best hint for determining whether to use HTML or CSS for an image: If I delete the image, will the content of the webpage still make sense?
The image in HTML is intended to provide visual meaning in a context with significant text indentation. Avoid using element A without any content, as its content will be related to the link, for browsers and web crawlers (such as the Google bot).
Use only CSS images for decorative purposes only. Otherwise, it can damage your search engine rankings. Always provide an alt attribute for images, define what will represent that the potential visitor cannot see any images.
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